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Business Taxes Law Guide—Revision 2024

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 8. Administration

Article 1. Administration

Section 7059


7059. Reward program for unreported tax information. [Renumbered, as Section 7060, by Stats. 1985, Ch. 591, effective January 1, 1986.]


7059. Notice to computer industry. The board shall provide notice of the application of the sales and use tax laws to automatic data-processing services and equipment, as defined in Section 1502 of Title 18 of the California Administrative Code, and to other related items of particular interest to the computer industry. The notice required by this section shall be provided annually to trade magazines, periodicals, or other publications devoted to, and published for, the computer industry.

This section shall remain in effect only until January 1, 1986, and as of such date is repealed, unless a later enacted statute, which is chaptered before January 1, 1986, deletes or extends such date.

History—Added by Stats. 1982, Ch. 1274, in effect September 22, 1982.