2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES
CHAPTER 2 - Bradley-Burns Bill of Rights
Section 7222
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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