{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7222","citation":"Rev. & Tax. Code, § 7222","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 2. Bradley-Burns Bill of Rights [7221. - 7226.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.5/chapter-2"}],"history":"Added by Stats. 1997, Ch. 702, Sec. 4.   Effective January 1, 1998.","effective":"1998-01-01","html":"<p>For purposes of this chapter:</p><p>(a) “Contract” means any agreement for state administration of local sales and use taxes.</p><p>(b) “Local jurisdiction” means any local agency authorized to impose a tax under this part or in conformity with this part.</p><p>(c) “Local tax” means any tax imposed by a local jurisdiction under this part or any tax imposed in conformity with this part.</p>","text":"For purposes of this chapter: (a) “Contract” means any agreement for state administration of local sales and use taxes. (b) “Local jurisdiction” means any local agency authorized to impose a tax under this part or in conformity with this part. (c) “Local tax” means any tax imposed by a local jurisdiction under this part or any tax imposed in conformity with this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/bradley-burns-bill-of-rights-7222","source":"California Legislative Information bulk export (pubinfo)"}