All transactions and use taxes collected by the board pursuant to contract with the district shall be transmitted by the board to the district periodically as promptly as feasible. The transmittals shall be made at least twice in each calendar quarter.

(Added by Stats. 1969, Ch. 24.)

Terms Used In California Revenue and Taxation Code 7271

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Contract: A legal written agreement that becomes binding when signed.
  • District: as used in this part , means any city, county, city and county, or other governmental entity authorized, to impose transaction and use taxes pursuant to this part. See California Revenue and Taxation Code 7252
  • transactions: as used in this part have the same meaning respectively as the words "sale" or "sales" and the word "transactor" as used in this part has the same meaning as "seller" as "sale" or "sales" and "seller" are used in Part 1 (commencing with Section 6001) of this division. See California Revenue and Taxation Code 7253
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