California Revenue and Taxation Code 7222 – For purposes of this chapter:(a) “Contract” means any agreement …
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For purposes of this chapter:
(a) “Contract” means any agreement for state administration of local sales and use taxes.
Terms Used In California Revenue and Taxation Code 7222
- 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.
(b) “Local jurisdiction” means any local agency authorized to impose a tax under this part or in conformity with this part.
(c) “Local tax” means any tax imposed by a local jurisdiction under this part or any tax imposed in conformity with this part.
(Added by Stats. 1997, Ch. 702, Sec. 4. Effective January 1, 1998.)