California Revenue and Taxation Code 7211 – Notwithstanding Section 7203.5, the State Board of Equalization shall …
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Notwithstanding Section 7203.5, the State Board of Equalization shall continue to administer the sales and use tax ordinance of any city, county, or city and county that adopts a transactions and use tax ordinance administered by the board in accordance with Part 1.6 (commencing with Section 7251).
(Amended by Stats. 2007, Ch. 342, Sec. 7. Effective January 1, 2008.)
Terms Used In California Revenue and Taxation Code 7211
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- 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