{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7233","citation":"Rev. & Tax. Code, § 7233","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 1.55. MOTOR CARRIERS [7231. - 7238.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.55"},{"name":"CHAPTER 1. Motor Carriers of Property Permit Fee [7231. - 7236.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.55/chapter-1"}],"history":"Added by Stats. 1996, Ch. 1042, Sec. 48.   Effective September 29, 1996.","effective":"1996-09-29","html":"<p>No city, county, or city and county, shall assess, levy, or collect an excise or license tax of any kind, character, or description whatever upon the transportation business conducted on or after the effective date of this chapter, by any for-hire motor carrier of property.</p>","text":"No city, county, or city and county, shall assess, levy, or collect an excise or license tax of any kind, character, or description whatever upon the transportation business conducted on or after the effective date of this chapter, by any for-hire motor carrier of property.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/motor-carriers-of-property-permit-fee-7233","source":"California Legislative Information bulk export (pubinfo)"}