Laws, Regulations & Annotations

Search

Business Taxes Law Guide – Revision 2021
 

Uniform Local Sales And Use Tax Law

INDEX


A    B    C    D    E    I    J    M    P    R    T   


A

Additional local tax, limitations on administration of, by board … 7203.5

Administration by board charge for board's services … 7204.3

contract with taxing agency … 7202(d), 7202(h)(4)

limitations on administration by board of additional local tax … 7203.5

redevelopment agency sales and use tax … 7212

transmittal of taxes to local taxing agencies … 7204

Administration by Director of Transportation and the State Controller, charge for … 7204.4

Aerospace refunds … 7204.2

Allocation of local use tax … 7051.3

Amendments to State law, automatic incorporation of … 7202(a), 7202(b), 7202(h)(2), 7203(a)


B

Bill of Rights … 7221 7226

Bonds, redevelopment agency … 7202.8


C

County, authority to adopt tax … 7201

Credit, city tax as, against county tax, see required provisions of ordinances.

redevelopment agency … 7202.5


D

Delivery charges, when included in gross receipts … 7205

Determination, use tax, time for service of notice of … 7208


E

Earthquake Disaster Revenue Stabilization Assistance Fund … 7204.03


I

Imposition or increase of sales or use taxes not required … 7207

Imposition and rates of local taxes

revenue exchange period … 7203.1

sales tax, county … 7202(a)

sales tax, city … 7202(h)(1)

use tax, county … 7203

use tax, city … 7202(h)(1)

Increase in rate of city sales or use tax, effect of … 7202(e)

Increase of sales or use taxes not required … 7207

Interest, redistributions of … 7209


J

Jet fuel sales … 7204.03, 7205


M

Motor vehicle fuel tax—permissible local tax … 7210

Multijurisdictional airport, defined … 7204.03


P

Penalty, redistributions of … 7209

Permissible local tax

motor vehicle fuel tax … 7210

transactions and use tax … 7211

Place of sale … 7205

jet fuel sales … 7204.03, 7205

leases of motor vehicles … 7205.1


R

Rates of taxes, see imposition and rates of local taxes

Redevelopment agency

authority to adopt sales and use tax ordinance … 7202.6

Redistribution of tax, penalty and interest by board, limitations on … 7209

Required provisions of ordinances

city, for credit against county taxes … 7202(h)

aircraft common carrier, exemptions … 7202(g), 7203(e)

contract between city and board for administration … 7202(h)(4)

rate of city sales and use taxes … 7202(h)(1)

redevelopment agency … 7202.6

State sales and use taxes, exclusion from tax measure … 7202(h)(6)

State tax provisions

amendments, automatic incorporation of … 7202(c)

inclusion of … 7202(b)

use tax, exemption from, when sales tax applicable … 7202(a)(9)(E)

waterborne vessels, exemptions … 7202(a)(7), 7203(a)(5)

sales and transactions tax portions … 7202, 7203.2

contract with board for administration, see administration
by board credit for city tax, required provisions of city ordinance for,
see supra inoperative, provision re ordinance becoming, following city tax increase … 7202(a)(5)

State sales and use taxes, exclusion from tax measure … 7202(a)(6)

State sales tax provisions amendments, automatic incorporation of … 7202(a)(3)

inclusion of … 7202(a)(2)

use tax portions … 7203, 7203.2

imposition and rate of tax … 7203

sales or transaction tax applicable, use tax exemption when … 7203(a)(3)

State sales and use taxes, exclusion from tax measure … 7203(a)(4)

State use tax provisions amendments, automatic incorporation of … 7203(a)(2)

inclusion of … 7203(a)(1)


T

Title of law … 7200

Transactions and use tax—permissible local tax … 7211

Transmittal of taxes to local taxing agencies … 7204

Transmittals: jurisdictions affected by earthquake … 7204