2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1.5 - UNIFORM LOCAL SALES AND USE TAXES
CHAPTER 1 - General Provisions
Section 7204.

Universal Citation:
CA Rev & Tax Code § 7204 (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.

7204. All sales and use taxes collected by the State Board of Equalization pursuant to contract with any city, city and county, redevelopment agency, or county shall be transmitted by the board to such city, city and county, redevelopment agency, or county periodically as promptly as feasible. The transmittals required under this section shall be made at least twice in each calendar quarter.

(Amended by Stats. 1981, Ch. 951, Sec. 6.)

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