Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Uniform Local Sales And Use Tax Law
CHAPTER 2. BRADLEY-BURNS BILL OF RIGHTS *
(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.
* Chapter 2 was added by Stats. 1997, Ch. 702 (SB 110), in effect January 1, 1998.