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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 1.6. TRANSACTIONS AND USE TAXES 7251-7279.6›CHAPTER 2. Imposition of Tax 7261-7269

§ 7265

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

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 election on the ordinance proposing the tax.

(Amended by Stats. 2025, Ch. 462, Sec. 3. (SB 863) Effective January 1, 2026.)

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California Revenue and Taxation Code

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