Any county may by action of its board of supervisors adopt a sales and use tax in accordance with the provisions of this part.
Cal. Rev. & Tax. Code § 7201
General Provisions
Known as the Bradley-Burns Uniform Local Sales and Use Tax Law
The act spans §§ 7200–7213 (23 sections).
Applied in 4 court decisions — leading case Geiger v. Board of Supervisors (1957)
Most recently applied in 88 Cal. App. 4th 298 - White v. State of California (April 2001)
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.