California Public Utilities Code ARTICLE 8 - Retail Transactions and Use Tax

• Section 102350.
  A retail transactions and use tax ordinance may be adopted by the board in accordance with the provisions of Part 1.6 (commencing with Section 7251)...
• Section 102351.
  Notwithstanding Sections 7261 and 7262 of the Revenue and Taxation Code, the retail transactions and use tax ordinance shall provide for rates of one-quarter or...
• Section 102352.
  Any transactions and use tax ordinance adopted shall be operative on the first day of the first calendar quarter commencing not less than 180 days...
• Section 102353.
  The district may contract with the State Board of Equalization for its service in the preparations necessary to administer a transactions and use tax ordinance....
• Section 102354.
  (a) Prior to the operative date of the transactions and use tax ordinance, the district shall contract with the State Board of Equalization to perform all...
• Section 102355.
  Repeal of the transactions and use tax ordinance shall not be operative earlier than the first day of the first calendar quarter following the adoption...

Last modified: October 22, 2018