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BTLG Table of Contents > Transactions and Use Tax Annotations > 800.0000 Application of Transactions (Sales) Tax and Use Tax > Annotation 800.0025

Transactions and Use Tax Annotations

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800.0000 Application of Transactions (Sales) Tax and Use Tax—Regulation 1823

Annotation 800.0025

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800.0025 Local Transportation Authority Tax Ordinances. Where two statutes are in apparent conflict, the statutes are to be harmonized if at all possible. However, specific statutes have control over general statutes. Thus, the provisions of the Public Utilities Code section 180204, which provides for an operative date of any transactions or use tax ordinance enacted under the Local Transportation Authority and Improvement Act on the first day of the first calendar quarter 120 days after the tax ordinance is adopted takes precedence over the 110 days called for in section 7265 of the Revenue and Taxation Code. 3/10/93.