{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7211","citation":"Rev. & Tax. Code, § 7211","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1.5. UNIFORM LOCAL SALES AND USE TAXES [7200. - 7226.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.5"},{"name":"CHAPTER 1. General Provisions [7200. - 7213.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.5/chapter-1"}],"history":"Amended by Stats. 2007, Ch. 342, Sec. 7.   Effective January 1, 2008.","effective":"2008-01-01","html":"<p>Notwithstanding Section <a href=\"/rtc/7203.5\">7203.5</a>, the State Board of Equalization shall continue to administer the sales and use tax ordinance of any city, county, or city and county that adopts a transactions and use tax ordinance administered by the board in accordance with Part 1.6 (commencing with Section <a href=\"/rtc/7251\">7251</a>).</p>","text":"Notwithstanding Section 7203.5, the State Board of Equalization shall continue to administer the sales and use tax ordinance of any city, county, or city and county that adopts a transactions and use tax ordinance administered by the board in accordance with Part 1.6 (commencing with Section 7251).","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-7211","source":"California Legislative Information bulk export (pubinfo)"}