California Revenue and Taxation Code Section 7286.38

CA Rev & Tax Code § 7286.38 (2017)  

The transactions and use tax authorized under this chapter constitutes a special tax that requires approval of two-thirds of the qualified electors pursuant to Section 4 of Article XIII A of the California Constitution.

(Added by Stats. 1992, Ch. 259, Sec. 1. Effective July 20, 1992.)

Last modified: October 25, 2018