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Business Taxes Law Guide—Revision 2024
Additional Local Taxes
Revenue and Taxation Code
Division 2. Other Taxes
Part 1.7. Additional Local Taxes
Chapter 3. Graffiti Prevention Tax* (View entire chapter)
- 7287 Authority to levy; rate of tax; "aerosol paint container"; "felt tip marker"; "marking substance"; "marking instrument" 2722
- 7287.2 Contract to administer; repeal date
- 7287.4 Collection by retailer
- 7287.6 Disposition of proceeds
- 7287.8 Administration and enforcement by board; rules and regulations
- 7287.9 Determinations; collection of tax; overpayments and refunds; administration
- 7287.10 Return and payment due date; interest; deficiency determination; refund limitation
* Chapter 3 was added by Stats. 1990, Ch. 1411, in effect January 1, 1991.