California Revenue and Taxation Code 7233 – No city, county, or city and county, shall assess, levy, or collect …
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No city, county, or city and county, shall assess, levy, or collect an excise or license tax of any kind, character, or description whatever upon the transportation business conducted on or after the effective date of this chapter, by any for-hire motor carrier of property.
(Added by Stats. 1996, Ch. 1042, Sec. 48. Effective September 29, 1996.)
Terms Used In California Revenue and Taxation Code 7233
- City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
- County: includes city and county. See California Revenue and Taxation Code 15
- motor carrier of property: means any person who operates any commercial motor vehicle as defined in subdivision (d). See California Revenue and Taxation Code 7232