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Cal. Pub. Util. Code § 180204

Transactions and Use Taxes

Known as the Local Transportation Authority and Improvement Act

The act spans §§ 180000–180305 (54 sections).

Amended by Stats. 2003, Ch. 129, Sec. 2

(a) Any transactions and use tax ordinance adopted pursuant to this chapter shall be operative on the first day of the first calendar quarter commencing more than 110 days after adoption of the ordinance.

(b) Prior to the operative date of the ordinance, the authority shall contract with the State Board of Equalization to perform all functions incidental to the administration and operation of the ordinance.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.