Cal. Revenue and Taxation Code § 7286.35
Cal. Revenue and Taxation Code § 7286.35
California · California Revenue and Taxation Code · Status: effective · Effective 1992-07-20
Cite this
- Citation
- Cal. Revenue and Taxation Code § 7286.35, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/919014
- Permanent ID
ys:prov:919014@1- SHA-256
263eee4cb93522be0605a6e204b9acad710e9b046ba2bbb39393ca3b446fb620
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) Any transactions and use tax ordinance adopted pursuant to this article shall become operative on the first day of the first calendar quarter commencing more than 110 days after the ordinance takes effect.
(b) Any reduction in the transactions and use tax rate authorized by the board of supervisors pursuant to Section 7286.33 shall become operative on the first day of the first calendar quarter beginning 110 days or more after the board’s action authorizing the reduction.
(c) Prior to the operative date of the ordinance, the board of supervisors shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance.