{"code":"PUC","codeName":"Public Utilities Code","section":"120488","citation":"Pub. Util. Code, § 120488","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 11. TRANSIT DEVELOPMENT BOARDS [120000. - 120702.]","url":"https://blackletter.si/public-utilities-code/division-11"},{"name":"CHAPTER 4. Powers and Functions [120200. - 120488.]","url":"https://blackletter.si/public-utilities-code/division-11/chapter-4"},{"name":"ARTICLE 11. Transactions and Use Tax [120480. - 120488.]","url":"https://blackletter.si/public-utilities-code/division-11/chapter-4/article-11"}],"history":"Added by Stats. 2017, Ch. 658, Sec. 7.   (AB 805)   Effective January 1, 2018.","effective":"2018-01-01","html":"<p>The board has no power to impose any tax other than the transactions and use tax imposed upon approval of the voters in accordance with this article.</p>","text":"The board has no power to impose any tax other than the transactions and use tax imposed upon approval of the voters in accordance with this article.","otherVersions":[],"url":"https://blackletter.si/public-utilities-code/transactions-and-use-tax-120488","source":"California Legislative Information bulk export (pubinfo)"}