Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Transactions And Use Tax Law
Table of Contents
DISTRICT TAXES, RATES, AND EFFECTIVE/END DATES
ANALYSIS OF THE TRANSACTIONS AND USE TAX LAW
CHAPTER 1 GENERAL PROVISIONS AND DEFINITIONS | (View entire chapter)
- 7251. Title.
- 7251.05. Limitation: City and County of San Francisco. [Repealed.]
- 7251.1. Limitation: Rate of Tax.
- 7251.2. Limitation: County of Los Angeles. [Repealed.]
- 7251.3. Limitation: County of San Mateo. [Repealed.]
- 7251.4. Limitation: City and County of San Francisco. [Repealed.]
- 7252. "District."
- 7252.5. "District." [Repealed.]
- 7252.6. "District." [Repealed.]
- 7252.7. "District." [Repealed.]
- 7252.8. "District." [Repealed.]
- 7252.9. "District." [Repealed.]
- 7252.10. "District." [Repealed.]
- 7252.10. "District." [Repealed.]
- 7252.11. "District." [Repealed.]
- 7252.12. "District." [Repealed.]
- 7252.13. "District." [Repealed.]
- 7252.15. "District." [Repealed.]
- 7252.16. "District." [Repealed.]
- 7252.21. "District." [Repealed.]
- 7252.22. "District." [Repealed.]
- 7252.30. "District." [Repealed.]
- 7253 "Transactions" and "transactor"
CHAPTER 2 IMPOSITION OF TAX | (View entire chapter)
- 7261. Required provisions of the transactions tax. [Repealed.]
- 7261. Required provisions of the transactions tax.
- 7262. Required provisions of the use tax. [Repealed.]
- 7262. Required provisions of the use tax. [Repealed.]
- 7262. Required provisions of the use tax. [Repealed.]
- 7262. Required provisions of the use tax. [Repealed.]
- 7262. Required provisions of the use tax.
- 7262.2. Adoption of specified provisions by reference.
- 7262.3. Santa Clara Valley Transportation Authority.
- 7262.5. County of Mendocino. [Repealed.]
- 7262.6. Fresno Metropolitan Projects Authority. [Repealed.]
- 7262.7. County of Stanislaus. [Repealed.]
- 7263. Place of sale.
- 7264. Deduction of tax by Controller. [Repealed.]
- 7264.1. Repayment of tax by Controller. [Repealed.]
- 7265. Operative date of ordinance.
- 7267. Unconstitutional or invalid taxes.
- 7269. Limitations; redistributions.
CHAPTER 3 ADMINISTRATION | (View entire chapter)
- 7270. Required contract with the board.
- 7270.5. Actions or proceedings filed: limitation.
- 7271. Transmittal of taxes to the district.
- 7271.03. Transmittals: Santa Cruz Metropolitan Transit District.
- 7271.05. Reduction in transmittals: Santa Cruz Metropolitan Transit District. [Repealed.]
- 7271.1. Local agencies: refunds.
- 7272. Preparation charges.
- 7272.3. O.C.T. District contract; preparation charges. [Repealed.]
- 7272.5. S.C.C.T. District contract; preparation charges. [Repealed.]
- 7272.5. S.C.C.T. District contract; preparation charges. [Repealed.]
- 7272.5. S.M.C.T. District contract; preparation charges. [Repealed.]
- 7272.7. S.C.R.T. District contract; preparation charges. [Repealed.]
- 7272.8. District contracts generally; preparation charges. [Repealed.]
- 7273. Charges for administering the taxes.
- 7273.1. Charges for administering the taxes.
- 7273.2. Annual report of costs.
- 7274. Information to retailers.
CHAPTER 4 REFUNDS OF UNCONSTITUTIONAL TAXES | (View entire chapter)
- 7275. Unconstitutional taxes levied; disposition of revenues.
- 7276. Tax credit procedures.
- 7277. Claim for refund procedures.
- 7279. Interest on refunds; board's costs.
- 7279.5. Court review and procedures.
- 7279.6. Arbitrary implementation—reviewable by writ.