California Revenue and Taxation Code CHAPTER 3 - Administration

• Section 7270.
  (a) Prior to the operative date of any ordinance imposing a transactions and use tax pursuant to this part, the district shall contract with the board...
• Section 7270.5.
  Any action or proceeding filed on the basis that a tax ordinance provided for in this part or Part 1.7 (commencing with Section 7280) or...
• Section 7271.
  All transactions and use taxes collected by the board pursuant to contract with the district shall be transmitted by the board to the district periodically...
• Section 7271.1.
  (a) For purposes of this section:(1) “Quarterly taxes” means the total amount of transactions and use taxes transmitted by the board to a district for a calendar...
• Section 7272.
  The district shall pay to the board its costs of preparation to administer and operate the transactions and use taxes ordinance. The district shall pay...
• Section 7273.
  In addition to the amounts otherwise provided for preparatory costs, the board shall charge each district an amount for the board’s services in administering the...
• Section 7273.2.
  The board shall annually prepare a report showing the amount of both reimbursed and unreimbursed costs incurred by it in administering transactions and use taxes...
• Section 7274.
  The board shall make available to all licensed vehicle, vessel, and aircraft dealers who hold seller’s permits in this state information concerning the cities and...

Last modified: October 22, 2018