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 7223
The Legislature finds and declares all of the following:
(a) Each local jurisdiction that has a contract with the board has the right to depend on the board’s staff to provide informative and responsive services to help local jurisdictions understand the local sales and use tax laws administered by the board.
(b) Local jurisdictions have the right to receive and the board has an obligation to provide open, uniform, and consistent administration of the local taxes in order that local jurisdictions may perform competent audit oversight and accountability of those revenues on their own behalf.
(Added by Stats. 1997, Ch. 702, Sec. 4. Effective January 1, 1998.)
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