This part is known and may be cited as the “Bradley-Burns Uniform Local Sales and Use Tax Law.”
Cal. Rev. & Tax. Code § 7200
General Provisions
Known as the Bradley-Burns Uniform Local Sales and Use Tax Law
The act spans §§ 7200–7213 (23 sections).
Applied in 10 court decisions — leading case 6 Cal. 3d 132 - Rivera v. City of Fresno (1971)
Most recently applied in Belshe v. United States Fidelity & Guaranty Co. (June 1998)
Added by Stats. 1955, Ch. 1311.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.