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2025 California Code
Public Utilities Code - PUC
DIVISION 19 - LOCAL TRANSPORTATION AUTHORITIES
CHAPTER 5 - Transactions and Use Taxes
Section 180204.
Universal Citation:
CA Pub Util Code § 180204 (2025)
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180204. (a) Any transactions and use tax ordinance adopted pursuant to this chapter shall be operative on the first day of the first calendar quarter commencing more than 110 days after adoption of the ordinance.
(b) Prior to the operative date of the ordinance, the authority shall contract with the State Board of Equalization to perform all functions incidental to the administration and operation of the ordinance.
(Amended by Stats. 2003, Ch. 129, Sec. 2. Effective January 1, 2004.)
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