2025 California Code
Public Utilities Code - PUC
DIVISION 12 - COUNTY TRANSPORTATION COMMISSIONS
CHAPTER 4 - Powers and Functions
ARTICLE 9 - Transaction and Use Taxes in the County of Orange
Section 130404.

Universal Citation:
CA Pub Util Code § 130404 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

130404. (a) Any transactions and use tax ordinance adopted pursuant to this article shall be operative on the first day of the first calendar quarter commencing more than 120 days after adoption of the ordinance.

(b) Prior to the operative date of the ordinance, the commission shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance.

(Added by Stats. 1983, Ch. 1320, Sec. 1.)

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