California Public Utilities Code ARTICLE 10 - Retail Transaction and Use Tax

• Section 103350.
  (a) A retail transactions and use tax ordinance may be adopted by the board in accordance with Part 1.6 (commencing with Section 7251) of Division 2...
• Section 103351.
  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 103352.
  The district may contract with the State Board of Equalization for its services in the preparation necessary to administer a transaction and use tax ordinance....
• Section 103353.
  Prior to the operative date of the transaction and use tax ordinance, the district shall contract with the State Board of Equalization to perform all...
• Section 103354.
  If the district shall not have contracted with the State Board of Equalization prior to the operative date of its transaction and use tax ordinance,...
• Section 103355.
  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...
• Section 103356.
  Whenever a bond election is held to authorize a bonded indebtedness pursuant to Section 103500, the ordinance calling the election may include a statement that...
• Section 103357.
  (a) The district may issue bonds payable from the proceeds of the retail transactions and use tax.(b) The maximum bonded indebtedness which may be outstanding at any...
• Section 103358.
  (a) The bonds may be issued by the district at any time, and from time to time, payable from the proceeds of the tax. The bonds...
• Section 103359.
  The district may provide for the bonds to bear a variable interest rate, for the manner and intervals in which the rate shall vary, and...
• Section 103360.
  (a) Limited tax bonds shall be issued pursuant to a resolution adopted at any time, and from time to time, by the district by a two-thirds...
• Section 103360.1.
  (a) The district may issue refunding bonds to redeem or retire any bonds issued by the district upon the terms, at the times, and in the...
• Section 103360.2.
  (a) The district may borrow money in anticipation of the sale of bonds which have been authorized pursuant to this article but which have not been...
• Section 103361.
  Any bonds issued pursuant to this article are legal instruments for all trust funds; for the funds of insurance companies, commercial and savings banks, and...
• Section 103362.
  This article provides a complete, additional, and alternative method for doing what is authorized by this article and shall be regarded as supplemental and additional...
• Section 103363.
  (a) Any action or proceedings wherein the validity of the levy or collection of the retail transactions and use tax, or any proceedings in relation thereto,...

Last modified: October 22, 2018