Notwithstanding Section 7203.5, the State Board of Equalization shall continue to administer the sales and use tax ordinance of any city, county, or city and county which adopts an ordinance imposing a tax on the sale, storage, use, or consumption of motor vehicle fuel pursuant to Chapter 5 (commencing with Section 99500), Part 11, Division 10 of the Public Utilities Code or Part 4 (commencing with Section 9501) of this division.
Cal. Rev. & Tax. Code § 7210
General Provisions
Known as the Bradley-Burns Uniform Local Sales and Use Tax Law
The act spans §§ 7200–7213 (23 sections).
Amended by Stats. 1981, Ch. 541, Sec. 7
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.