California Codes > Revenue and Taxation Code > Division 2 > Part 1.6 > Chapter 1 – General Provisions and Definitions


§ 7251	This part is known and may be cited as the “Transactions and Use Tax …
§ 7251.1	The combined rate of all taxes imposed in accordance with this part …
§ 7252	“District,” as used in this part, means any city, county, city and …
§ 7253	“Transaction” or “transactions” as used in this part have the same …

City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18

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