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AB-1845 Transactions and use tax.(2013-2014)

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CALIFORNIA LEGISLATURE— 2013–2014 REGULAR SESSION

Assembly Bill
No. 1845


Introduced by Assembly Member Buchanan

February 19, 2014


An act to amend Section 7251 of the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


AB 1845, as introduced, Buchanan. Transactions and use tax.
Existing law authorizes cities, counties, and certain districts to impose a transactions and use tax in accordance with procedures set forth in the Transactions and Use Tax Law, which conforms to the Sales and Use Tax Law.
This bill would make a technical, nonsubstantive change to Transactions and Use Tax Law.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Section 7251 of the Revenue and Taxation Code is amended to read:

7251.
 This part is shall be known and may be cited as the “Transactions and Use Tax Law.”