California Codes > Revenue and Taxation Code > Division 2 > Part 1.7 > Chapter 2.94 – San Joaquin County Transactions and Use Tax
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| § 7286.55 | (a) In addition to the tax levied pursuant to Part 1.5 … |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 1.7 > Chapter 2.94 - San Joaquin County Transactions and Use Tax
- County: includes city and county. See California Revenue and Taxation Code 15
- 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.