{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7252","citation":"Rev. & Tax. Code, § 7252","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 1.6. TRANSACTIONS AND USE TAXES [7251. - 7279.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.6"},{"name":"CHAPTER 1. General Provisions and Definitions [7251. - 7254.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.6/chapter-1"}],"history":"Amended by Stats. 2007, Ch. 342, Sec. 9.   Effective January 1, 2008.","effective":"2008-01-01","html":"<p>“District,” as used in this part, means any city, county, city and county, or other governmental entity authorized, to impose transaction and use taxes pursuant to this part.</p>","text":"“District,” as used in this part, means any city, county, city and county, or other governmental entity authorized, to impose transaction and use taxes pursuant to this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-7252","source":"California Legislative Information bulk export (pubinfo)"}