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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 2.6. Calexico Transactions and Use Tax*
Section 7286.21
7286.21. Disposition of proceeds. The net proceeds of the tax imposed by Section 7286.20 shall be used exclusively for the Heffernan Memorial Hospital District.
* Chapter 2.6 was added by Stats. 1991, Ch. 973, in effect January 1, 1992.