California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 1.5. UNIFORM LOCAL SALES AND USE TAXES |
Chapter 2. Bradley-Burns Bill of Rights |
Section 7222.
Latest version.
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For purposes of this chapter:
(a) "Contract" means any agreement for state administration of local sales and use taxes.
(b) "Local jurisdiction" means any local agency authorized to impose a tax under this part or in conformity with this part.
(c) "Local tax" means any tax imposed by a local jurisdiction under this part or any tax imposed in conformity with this part.
(Added by Stats. 1997, Ch. 702, Sec. 4. Effective January 1, 1998.)