California Revenue and Taxation Code Section 7233

CA Rev & Tax Code § 7233 (2017)  

No city, county, or city and county, shall assess, levy, or collect an excise or license tax of any kind, character, or description whatever upon the transportation business conducted on or after the effective date of this chapter, by any for-hire motor carrier of property.

(Added by Stats. 1996, Ch. 1042, Sec. 48. Effective September 29, 1996.)

Last modified: October 25, 2018