No city, county, or city and county, shall assess, levy, or collect an excise or license tax of any kind, character, or description whatever upon the transportation business conducted on or after the effective date of this chapter, by any for-hire motor carrier of property.
Cal. Rev. & Tax. Code § 7233
Motor Carriers of Property Permit Fee
Known as the Motor Carriers of Property Permit Fee Act
The act spans §§ 7231–7236 (6 sections).
Added by Stats. 1996, Ch. 1042, Sec. 48
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.