All sales and use taxes collected by the State Board of Equalization pursuant to contract with any city, city and county, redevelopment agency, or county shall be transmitted by the board to such city, city and county, redevelopment agency, or county periodically as promptly as feasible. The transmittals required under this section shall be made at least twice in each calendar quarter.
Cal. Rev. & Tax. Code § 7204
General Provisions
Known as the Bradley-Burns Uniform Local Sales and Use Tax Law
The act spans §§ 7200–7213 (23 sections).
Applied in 3 court decisions — leading case 198 Cal. App. 4th 191 - City of Industry v. City of Fillmore (2011)
Most recently applied in 7 Cal. 5th 536 - City of S.F. v. Regents of the Univ. of Cal. (June 2019)
Amended by Stats. 1981, Ch. 951, Sec. 6.
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.