California Code
ARTICLE 6 - Extension, Expansion, or Increase of Transactions and Use Tax
Section 132332.

132332. The commission has no power to extend, expand, or increase any tax other than the transactions and use tax extended, expanded, or increased upon approval of the voters in accordance with this chapter.

(Amended by Stats. 2008, Ch. 83, Sec. 10. Effective January 1, 2009.)