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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 1.5. UNIFORM LOCAL SALES AND USE TAXES 7200-7226›CHAPTER 2. Bradley-Burns Bill of Rights 7221-7226

§ 7222

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

For purposes of this chapter:

(a) “Contract” means any agreement for state administration of local sales and use taxes.

(b) “Local jurisdiction” means any local agency authorized to impose a tax under this part or in conformity with this part.

(c) “Local tax” means any tax imposed by a local jurisdiction under this part or any tax imposed in conformity with this part.

(Added by Stats. 1997, Ch. 702, Sec. 4. Effective January 1, 1998.)

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California Revenue and Taxation Code

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