Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Uniform Local Sales and Use Tax Annotations
702.0000 TRANSMITTAL, LIMITATION, REDISTRIBUTION OF LOCAL TAX
702.0400 Offsets—District Taxes. The overpayment of taxes imposed by one taxing jurisdiction such as a district transportation tax cannot be used to offset state sales tax, Bradley-Burns Tax or other district taxes. While the Board administers and enforces the taxes, each jurisdiction's tax is individually imposed and may not be offset against another jurisdiction's tax. 4/28/97.