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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1.55 - MOTOR CARRIERS
CHAPTER 1 - Motor Carriers of Property Permit Fee
Section 7233.
Universal Citation:
CA Rev & Tax Code § 7233 (2020)
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7233.
No city, county, or city and county, shall assess, levy, or collect an excise or license tax of any kind, character, or description whatever upon the transportation business conducted on or after the effective date of this chapter, by any for-hire motor carrier of property.
(Added by Stats. 1996, Ch. 1042, Sec. 48. Effective September 29, 1996.)
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