Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )

PART 1.6. TRANSACTIONS AND USE TAXES [7251 - 7279.6]

  ( Part 1.6 added by Stats. 1969, Ch. 24. )

CHAPTER 1. General Provisions and Definitions [7251 - 7253]
  ( Chapter 1 added by Stats. 1969, Ch. 24. )

7251.
  

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

(Added by Stats. 1969, Ch. 24.)

7251.1.
  

The combined rate of all taxes imposed in accordance with this part in any county may not exceed 2 percent. No tax shall be considered to be in accordance with this part if, upon its adoption, the combined rate in the county will exceed 2 percent.

(Amended by Stats. 2003, Ch. 709, Sec. 1. Effective January 1, 2004.)

7252.
  

“District,” as used in this part, means any city, county, city and county, or other governmental entity authorized, to impose transaction and use taxes pursuant to this part.

(Amended by Stats. 2007, Ch. 342, Sec. 9. Effective January 1, 2008.)

7253.
  

“Transaction” or “transactions” as used in this part have the same meaning respectively as the words “sale” or “sales,” and the word “transactor” as used in this part has the same meaning as “seller,” as “sale” or “sales” and “seller” are used in Part 1 (commencing with Section 6001) of this division.

(Added by Stats. 1969, Ch. 24.)

RTCRevenue and Taxation Code - RTC