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 7210

7210. Permissible local tax; motor vehicle fuel tax. Notwithstanding Section 7203.5, the State Board of Equalization shall continue to administer the sales and use tax ordinance of any city, county, or city and county which adopts an ordinance imposing a tax on the sale, storage, use, or consumption of motor vehicle fuel pursuant to Chapter 5 (commencing with Section 99500), Part 11, Division 10 of the Public Utilities Code or Part 4 (commencing with Section 9501) of this division.

History—Added by Stats. 1977, Ch. 956, operative January 1, 1978. Stats. 1981, Ch. 541, in effect September 17, 1981, added "or Part 4 … division" after "Code" in the first sentence.