Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Uniform Local Sales And Use Tax Law
Table of Contents
ANALYSIS OF THE UNIFORM LOCAL SALES AND USE TAX LAW
CHAPTER 1 GENERAL PROVISIONS | (View entire chapter)
- 7200 Title
- 7201 Counties authorized to adopt tax
- 7202 Required provisions of county sales tax; credit for city tax
- 7202.5 City tax; credit for sales and use tax due to a redevelopment agency
- 7202.8 Redevelopment agency bonds; protection from impairment
- 7203 Required provisions of county use tax
- 7203.1 Revenue exchange period; rate of tax
- 7203.2 Adoption of specified provisions by reference
- 7203.5 Limitation; additional local sales and use tax; food products
- 7204 Transmittal of taxes to cities and counties; charges
- 7204.01 Transmittals: jurisdictions affected by earthquake
- 7204.02 Reductions in transmittals
- 7204.03 Place of sale: sales of jet fuel
- 7204.1 Local agency; offset portion
- 7204.2 Aerospace refunds
- 7204.3 Charge for administration by the board
- 7204.4 Charge for administration by Director of Transportation and the Controller
- 7204.5 Oak barrels; offset portion; Napa
- 7205 Place of sale
- 7205.1 Place of sale: leases of motor vehicles
- 7207 Adoption of local tax not required
- 7208 Limitations; use tax
- 7209 Limitations; redistributions
- 7210 Permissible local tax; motor vehicle fuel tax
- 7211 Permissible local tax; transactions and use tax
- 7212 Cost of administration; payment by redevelopment agency
CHAPTER 2 BRADLEY-BURNS BILL OF RIGHTS | (View entire chapter)
- 7221 Title
- 7222 Definitions
- 7223 Legislative findings
- 7224 Uniform administration of law
- 7225 Reliance on advice
- 7226 Costs for board's services