{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7265","citation":"Rev. & Tax. Code, § 7265","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 2. Imposition of Tax [7261. - 7269.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.6/chapter-2"}],"history":"Amended by Stats. 2025, Ch. 462, Sec. 3.   (SB 863)   Effective January 1, 2026.","effective":"2026-01-01","html":"<p>No ordinance adopted pursuant to this part shall be operative on other than the first day of a calendar quarter, or prior to the first day of the first calendar quarter, commencing more than 110 days after the election on the ordinance proposing the tax.</p>","text":"No ordinance adopted pursuant to this part shall be operative on other than the first day of a calendar quarter, or prior to the first day of the first calendar quarter, commencing more than 110 days after the election on the ordinance proposing the tax.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-7265","source":"California Legislative Information bulk export (pubinfo)"}