§ 7270 (a) Prior to the operative date of any ordinance imposing a …
§ 7270.5 Any action or proceeding filed on the basis that a tax ordinance …
§ 7271 All transactions and use taxes collected by the board pursuant to …
§ 7271.1 (a) For purposes of this section:(1) “Quarterly taxes” …
§ 7272 The district shall pay to the board its costs of preparation to …
§ 7273 In addition to the amounts otherwise provided for preparatory costs, …
§ 7273.2 The board shall annually prepare a report showing the amount of both …
§ 7274 The board shall make available to all licensed vehicle, vessel, and …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 1.6 > Chapter 3 - Administration

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • city: means any city, town, or municipal corporation incorporated under the laws of this State. See California Water Code 8002
  • city council: includes the legislative body of any city by whatever name it may be designated. See California Water Code 8003
  • 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
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • 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.
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
  • 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
  • works: includes canals, ditches, levees, dikes, embankments, dams, machinery, and other appropriate or ancillary means of accomplishing the purposes mentioned in this chapter. See California Water Code 8001