California Revenue and Taxation Code 7284.3 – (a) For the purposes of this section:(1) “Local …
(a) For the purposes of this section:
(1) “Local jurisdiction” means any city, county, city and county, including any chartered city, county, or city and county, district, or public or municipal corporation.
Terms Used In California Revenue and Taxation Code 7284.3
- City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- County: includes city and county. See California Revenue and Taxation Code 15
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
(2) “Public transit operator” means a local or regional transit agency or a joint powers agency operating bus transportation service as described pursuant to Article 1 (commencing with Section 99200) of Chapter 4 of Part 11 of Division 10 of the Public Utilities Code.
(b) There is exempt from any utility user tax, imposed by any local jurisdiction, a local agency’s or public transit operator’s consumption of compressed natural gas dispensed by a gas compressor, within a local jurisdiction, that is separately metered and is dedicated to providing compressed natural gas as a motor vehicle fuel for use by the local agency or public transit operator.
(c) There is exempt from any utility user tax on the consumption of electricity, imposed by any local jurisdiction, a local agency’s or public transit operator’s consumption of electricity used to charge electric bus propulsion batteries, within a local jurisdiction, that is separately metered and is dedicated to providing electricity as a motor vehicle fuel for use by an electric public transit bus.
(Added by Stats. 2012, Ch. 213, Sec. 3. (SB 1257) Effective January 1, 2013.)