Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Uniform Local Sales And Use Tax Law


Section 7223

7223. Legislative findings. The Legislature finds and declares all of the following:

(a) Each local jurisdiction that has a contract with the board has the right to depend on the board's staff to provide informative and responsive services to help local jurisdictions understand the local sales and use tax laws administered by the board.

(b) Local jurisdictions have the right to receive and the board has an obligation to provide open, uniform, and consistent administration of the local taxes in order that local jurisdictions may perform competent audit oversight and accountability of those revenues on their own behalf.

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