Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Transactions And Use Tax Law

CHAPTER 2 IMPOSITION OF TAX

Section 7265

7265. Operative date of ordinance. No ordinance adopted pursuant to this part shall be operative on other than the first day of a calendar quarter, or prior to the first day of the first calendar quarter, commencing more than 110 days after the adoption of the ordinance.

History.—Added by Stats. 1974, Ch. 532, effective August 23, 1974. Stats. 1989, Ch. 274, in effect January 1, 1990, deleted "(a) Except as otherwise provided in subdivision (b)," before "No ordinance", substituted "110" for "120", and deleted subdivision (b).