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

• Section 70223.
  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 70223.1.
  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 70223.2.
  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 70223.3.
  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 70223.4.
  If the district shall not have contracted with the State Board of Equalization prior to the operative date of its transactions and use tax ordinance,...
• Section 70223.5.
  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