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Cal. Rev. & Tax. Code § 7234

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

(a) The uniform business license tax fee imposed by this chapter is in lieu of all city, county, or city and county excise or license taxes of any kind, character, or description whatever, upon the transportation business of any for-hire motor carrier of property.

(b) This section does not prohibit the imposition by any city, county, or city and county, of any excise or license tax authorized under Division 2 (commencing with Section 6001).

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.