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Business Taxes Law Guide—Revision 2024
Uniform Local Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1.5. Uniform Local Sales and Use Taxes
Table of Contents
Chapter 1. General Provisions | (View entire chapter)
- 7200 Title
- 7201 Counties authorized to adopt tax
- 7202 Required provisions of county sales tax; credit for city tax
- 7202.5 City tax; credit for sales and use tax due to a redevelopment agency
- 7202.8 Redevelopment agency bonds; protection from impairment
- 7203 Required provisions of county use tax
- 7203.1 Revenue exchange period; rate of tax
- 7203.2 Adoption of specified provisions by reference
- 7203.5 Termination of state administration
- 7204 Transmittal of taxes to cities and counties; charges
- 7204.01 Transmittals: jurisdictions affected by earthquake
- 7204.02 Reductions in transmittals [Repealed.]
- 7204.03 Place of sale: sales of jet fuel
- 7204.1 Local agency; offset portion
- 7204.2 Aerospace refunds
- 7204.3 Charge for administration by the board
- 7204.4 Charge for administration by Director of Transportation and the Controller
- 7204.5 Deduction of tax by Controller [Repealed.]
- 7204.5 Oak barrels; offset portion; Napa [Repealed.]
- 7205 Place of sale
- 7205.1 Place of sale: leases of motor vehicles
- 7207 Adoption of local tax not required
- 7208 Limitations; use tax
- 7209 Limitations; redistributions
- 7210 Permissible local tax; motor vehicle fuel tax
- 7211 Permissible local tax; transactions and use tax
- 7212 Cost of administration; payment by redevelopment agency
Chapter 2. Bradley-Burns Bill of Rights | (View entire chapter)
- 7221 Title
- 7222 Definitions
- 7223 Legislative findings
- 7224 Uniform administration of law
- 7225 Reliance on advice
- 7226 Costs for board's services