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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1.7 - ADDITIONAL LOCAL TAXES
CHAPTER 2.7 - San Diego County Justice Facilities Financing Act
Section 7286.38.
Universal Citation: CA Rev & Tax Code § 7286.38 (2021)
7286.38.
The transactions and use tax authorized under this chapter constitutes a special tax that requires approval of two-thirds of the qualified electors pursuant to Section 4 of Article XIII A of the California Constitution.
(Added by Stats. 1992, Ch. 259, Sec. 1. Effective July 20, 1992.)
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