California Revenue and Taxation Code 9503 – (a) The county shall contract with the State Board of …
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(a) The county shall contract with the State Board of Equalization for the administration of any tax imposed under this part, and the state board shall be reimbursed for its cost in the administration of the tax.
(b) The county shall also reimburse the state board for its cost of preparation to administer the tax.
Terms Used In California Revenue and Taxation Code 9503
- 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.
- County: includes city and county. See California Revenue and Taxation Code 15
(Added by Stats. 1981, Ch. 541, Sec. 14. Effective September 17, 1981.)