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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
Section 7287.9
7287.9. Determinations; collection of tax; overpayments and refunds; administration. Except as provided in Section 7287.10, to the extent feasible or practicable, Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter 7 (commencing with Section 6901), and Chapter 8 (commencing with Section 7051) of Part 1, shall govern determinations, collection of tax, overpayments and refunds, and administration under this chapter.
* Chapter 3 was added by Stats. 1990, Ch. 1411, in effect January 1, 1991.