Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Uniform Local Sales And Use Tax Law

CHAPTER 2. BRADLEY-BURNS BILL OF RIGHTS *

Section 7222

7222. Definitions. 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.

* Chapter 2 was added by Stats. 1997, Ch. 702 (SB 110), in effect January 1, 1998.