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 7204.4

7204.4. Charge for administration by Director of Transportation and the Controller. The Director of Transportation and the Controller shall charge for the cost of their services in administering the responsibilities assigned to them in Chapter 4 (commencing with Section 99200) of Part 11 of Division 10 of the Public Utilities Code. Amounts to be charged shall be specified in the Budget Act. Those amounts shall be deducted from the taxes collected by the board for the counties and the cities and counties.

History—Added by Stats. 1972, Ch. 1408, effective December 27, 1972. Stats. 1979, Ch. 1002, effective September 26, 1979, added "and the State Controller", changed "his" to "their" and "him" to "them", deleted reference to fiscal year 1972/73 in the first sentence, deleted "in subsequent fiscal years" following "to be charged" in the second sentence, deleted "and shall be transmitted to the secretary" from the end of the last sentence. Stats. 1984, Ch. 579, substituted "The Director of Transportation" for "The Secretary … Agency" and substituted "Those" for "Such" before "amounts" at beginning of second sentence.