California Revenue and Taxation Code CHAPTER 2 - Imposition of Tax

• Section 7261.
  The transactions tax portion of any transactions and use taxes ordinance adopted under this part shall be imposed for the privilege of selling tangible personal...
• Section 7262.
  The use tax portion of any transactions and use tax ordinance adopted under this part shall impose a complementary tax upon the storage, use, or...
• Section 7262.2.
  The transactions and use tax ordinance of a district adopted pursuant to this part, shall be deemed to adopt by reference the provisions of Sections...
• Section 7262.3.
  Notwithstanding any other provision of law, the Santa Clara Valley Transportation Authority may adopt an ordinance imposing a transactions and use tax at a rate...
• Section 7263.
  For the purposes of a transactions tax imposed by an ordinance adopted pursuant to this part, all retail transactions are consummated at the place of...
• Section 7265.
  No ordinance adopted pursuant to this part shall be operative on other than the first day of a calendar quarter, or prior to the first...
• Section 7267.
  (a) Except as provided in Chapter 4 (commencing with Section 7275), there shall be no recovery from the state for the imposition of any unconstitutional or...
• Section 7269.
  The board may redistribute tax, penalty, or interest distributed to a district other than the district entitled thereto, but such redistribution shall not be made...

Last modified: October 22, 2018