No ordinance adopted pursuant to this part shall be operative on other than the first day of a calendar quarter, or prior to the first day of the first calendar quarter, commencing more than 110 days after the adoption of the ordinance.
Cal. Rev. & Tax. Code § 7265
Imposition of Tax
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2025). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.