California Code
DIVISION 2 - OTHER TAXES
PART 1.6 - TRANSACTIONS AND USE TAXES

CHAPTER 1 - General Provisions and Definitions

Section 7251. - 7251. This part is known and may be cited as...

Section 7251.1. - 7251.1. The combined rate of all taxes imposed in accordance...

Section 7252. - 7252. “District,” as used in this part, means any city,...

Section 7253. - 7253. “Transaction” or “transactions” as used in this part have...

CHAPTER 2 - Imposition of Tax

Section 7261. - 7261. The transactions tax portion of any transactions and use...

Section 7262. - 7262. The use tax portion of any transactions and use...

Section 7262.2. - 7262.2. The transactions and use tax ordinance of a district...

Section 7262.3. - 7262.3. Notwithstanding any other provision of law, the Santa Clara...

Section 7263. - 7263. For the purposes of a transactions tax imposed by...

Section 7265. - 7265. No ordinance adopted pursuant to this part shall be...

Section 7267. - 7267. (a) Except as provided in Chapter 4 (commencing with...

Section 7269. - 7269. The board may redistribute tax, penalty, or interest distributed...

CHAPTER 3 - Administration

Section 7270. - 7270. (a) Prior to the operative date of any ordinance...

Section 7270.5. - 7270.5. Any action or proceeding filed on the basis that...

Section 7271. - 7271. All transactions and use taxes collected by the board...

Section 7271.1. - 7271.1. (a) For purposes of this section: (1) “Quarterly taxes”...

Section 7272. - 7272. The district shall pay to the board its costs...

Section 7273. - 7273. In addition to the amounts otherwise provided for preparatory...

Section 7273.2. - 7273.2. The board shall annually prepare a report showing the...

Section 7274. - 7274. The board shall make available to all licensed vehicle,...

CHAPTER 4 - Refunds of Unconstitutional Taxes

Section 7275. - 7275. (a) Where a tax levied in a county in...

Section 7276. - 7276. Any taxpayers located in the jurisdiction in which an...

Section 7277. - 7277. (a) In the event that any tax collected under...

Section 7279. - 7279. (a) The total amount of refunds paid under this...

Section 7279.5. - 7279.5. A copy of the provisions of this chapter may...

Section 7279.6. - 7279.6. An arbitrary and capricious action of the board in...