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Business Taxes Law Guide—Revision 2024
Transactions And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1.6. Transactions and Use Taxes
Table of Contents
Chapter 1. General Provisions and Definitions | (View entire chapter)
- 7251 Title
- 7251.05 Limitation: City and County of San Francisco [Repealed.]
- 7251.1 Limitation: Rate of Tax
- 7251.2 Limitation: County of Los Angeles [Repealed.]
- 7251.3 Limitation: County of San Mateo [Repealed.]
- 7251.4 Limitation: City and County of San Francisco [Repealed.]
- 7252 "District"
- 7252.5 "District" [Repealed.]
- 7252.6 "District" [Repealed.]
- 7252.7 "District" [Repealed.]
- 7252.8 "District" [Repealed.]
- 7252.9 "District" [Repealed.]
- 7252.10 "District" [Repealed.]
- 7252.10 "District" [Repealed.]
- 7252.11 "District" [Repealed.]
- 7252.12 "District" [Repealed.]
- 7252.13 "District" [Repealed.]
- 7252.15 "District" [Repealed.]
- 7252.16 "District" [Repealed.]
- 7252.21 "District" [Repealed.]
- 7252.22 "District" [Repealed.]
- 7252.30 "District" [Repealed.]
- 7253 "Transactions" and "transactor"
Chapter 2. Imposition of Tax | (View entire chapter)
- 7261 Required provisions of the transactions tax [Repealed.]
- 7261 Required provisions of the transactions tax
- 7262 Required provisions of the use tax [Repealed.]
- 7262 Required provisions of the use tax [Repealed.]
- 7262 Required provisions of the use tax [Repealed.]
- 7262 Required provisions of the use tax [Repealed.]
- 7262 Required provisions of the use tax
- 7262.2 Adoption of specified provisions by reference
- 7262.3 Santa Clara Valley Transportation Authority
- 7262.5 County of Mendocino [Repealed.]
- 7262.6 Fresno Metropolitan Projects Authority [Repealed.]
- 7262.7 County of Stanislaus [Repealed.]
- 7263 Place of sale
- 7264 Deduction of tax by Controller [Repealed.]
- 7264.1 Repayment of tax by Controller [Repealed.]
- 7265 Operative date of ordinance
- 7267 Unconstitutional or invalid taxes
- 7269 Limitations; redistributions
Chapter 3. Administration | (View entire chapter)
- 7270 Required contract with the board
- 7270.5 Actions or proceedings filed: limitation
- 7271 Transmittal of taxes to the district
- 7271.03 Transmittals: Santa Cruz Metropolitan Transit District
- 7271.05 Reduction in transmittals: Santa Cruz Metropolitan Transit District [Repealed.]
- 7271.1 Local agencies: refunds
- 7272 Preparation charges
- 7272.3 O.C.T. District contract; preparation charges [Repealed.]
- 7272.5 S.C.C.T. District contract; preparation charges [Repealed.]
- 7272.5 S.C.C.T. District contract; preparation charges [Repealed.]
- 7272.5 S.M.C.T. District contract; preparation charges [Repealed.]
- 7272.7 S.C.R.T. District contract; preparation charges [Repealed.]
- 7272.8 District contracts generally; preparation charges [Repealed.]
- 7273 Charges for administering the taxes
- 7273.1 Charges for administering the taxes
- 7273.2 Annual report of costs
- 7274 Information to retailers
Chapter 4. Refunds of Unconstitutional Taxes | (View entire chapter)
- 7275 Unconstitutional taxes levied; disposition of revenues
- 7276 Tax credit procedures
- 7277 Claim for refund procedures
- 7279 Interest on refunds; board's costs
- 7279.5 Court review and procedures
- 7279.6 Arbitrary implementation—reviewable by writ