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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1.7 - ADDITIONAL LOCAL TAXES
CHAPTER 3 - Graffiti Prevention Tax
Section 7287.4.
Universal Citation: CA Rev & Tax Code § 7287.4 (2017)
7287.4.
Every retailer engaged in business in a city or county, or city and county, which has an operative ordinance enacted pursuant to this chapter shall, at the time of making the sales of aerosol paint containers or felt tip markers, collect the tax from the consumer and give to the consumer a receipt therefor in the manner and form prescribed by the State Board of Equalization.
(Added by Stats. 1990, Ch. 1411, Sec. 1.)
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