Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Uniform Local Sales And Use Tax Law

INDEX


A    B    C    D    E    I    J    M    P    R    T   

A

Additional local tax, limitations on administration of, by board . . . 7203.5

Administration by board charge for board's services . . . 7204.3

contract with taxing agency . . . 7202(d), 7202(h)(4)

limitations on administration by board of additional local tax . . . 7203.5

redevelopment agency sales and use tax . . . 7212

transmittal of taxes to local taxing agencies . . . 7204

Administration by Director of Transportation and the State Controller, charge for . . . 7204.4

Aerospace refunds . . . 7204.2

Allocation of local use tax . . . 7051.3

Amendments to State law, automatic incorporation of . . . 7202(a), 7202(b), 7202(h)(2), 7203(a)

B

Bill of Rights . . . 7221 7226

Bonds, redevelopment agency . . . 7202.8

C

County, authority to adopt tax . . . 7201

Credit, city tax as, against county tax, see required provisions of ordinances.

redevelopment agency . . . 7202.5

D

Delivery charges, when included in gross receipts . . . 7205

Determination, use tax, time for service of notice of . . . 7208

E

Earthquake Disaster Revenue Stabilization Assistance Fund . . . 7204.03

I

Imposition or increase of sales or use taxes not required . . . 7207

Imposition and rates of local taxes

revenue exchange period . . . 7203.1

sales tax, county . . . 7202(a)

sales tax, city . . . 7202(h)(1)

use tax, county . . . 7203

use tax, city . . . 7202(h)(1)

Increase in rate of city sales or use tax, effect of . . . 7202(e)

Increase of sales or use taxes not required . . . 7207

Interest, redistributions of . . . 7209

J

Jet fuel sales . . . 7204.03, 7205

M

Motor vehicle fuel tax—permissible local tax . . . 7210

Multijurisdictional airport, defined . . . 7204.03

P

Penalty, redistributions of . . . 7209

Permissible local tax

motor vehicle fuel tax . . . 7210

transactions and use tax . . . 7211

Place of sale . . . 7205

jet fuel sales . . . 7204.03, 7205

leases of motor vehicles . . . 7205.1

R

Rates of taxes, see imposition and rates of local taxes

Redevelopment agency

authority to adopt sales and use tax ordinance . . . 7202.6

Redistribution of tax, penalty and interest by board, limitations on . . . 7209

Required provisions of ordinances

city, for credit against county taxes . . . 7202(h)

aircraft common carrier, exemptions . . . 7202(g), 7203(e)

contract between city and board for administration . . . 7202(h)(4)

rate of city sales and use taxes . . . 7202(h)(1)

redevelopment agency . . . 7202.6

State sales and use taxes, exclusion from tax measure . . . 7202(h)(6)

State tax provisions

amendments, automatic incorporation of . . . 7202(c)

inclusion of . . . 7202(b)

use tax, exemption from, when sales tax applicable . . . 7202(a)(9)(E)

waterborne vessels, exemptions . . . 7202(a)(7), 7203(a)(5)

sales and transactions tax portions . . . 7202, 7203.2

contract with board for administration, see administration
by board credit for city tax, required provisions of city ordinance for,
see supra inoperative, provision re ordinance becoming, following city tax increase . . . 7202(a)(5)

State sales and use taxes, exclusion from tax measure . . . 7202(a)(6)

State sales tax provisions amendments, automatic incorporation of . . . 7202(a)(3)

inclusion of . . . 7202(a)(2)

use tax portions . . . 7203, 7203.2

imposition and rate of tax . . . 7203

sales or transaction tax applicable, use tax exemption when . . . 7203(a)(3)

State sales and use taxes, exclusion from tax measure . . . 7203(a)(4)

State use tax provisions amendments, automatic incorporation of . . . 7203(a)(2)

inclusion of . . . 7203(a)(1)

T

Title of law . . . 7200

Transactions and use tax—permissible local tax . . . 7211

Transmittal of taxes to local taxing agencies . . . 7204

Transmittals: jurisdictions affected by earthquake . . . 7204