Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Uniform Local Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1.5. Uniform Local Sales and Use Taxes
Chapter 1. General Provisions

Section 7203.2

7203.2. Adoption of specified provisions by reference. The sales and use tax ordinance of a county, city, city and county, or redevelopment agency adopted pursuant to this part, shall be deemed to adopt by reference the provisions of Section 7202 to 7203, inclusive, as now in effect or as later amended, which are required to be included in the ordinance, regardless of whether or not the ordinance was adopted or amended, prior to or after the effective date of this section.

History—Added by Stats. 1985, Ch. 591, effective January 1, 1986.