{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7285.3","citation":"Rev. & Tax. Code, § 7285.3","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 1.7. ADDITIONAL LOCAL TAXES [7280. - 7300.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.7"},{"name":"CHAPTER 2. Counties Transactions and Use Tax [7285. - 7285.8.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.7/chapter-2"}],"history":"Amended by Stats. 2013, Ch. 76, Sec. 184.   (AB 383)   Effective January 1, 2014.","effective":"2014-01-01","html":"<p>The combined rate of all taxes imposed in any county pursuant to this chapter and pursuant to Part 1.6 (commencing with Section <a href=\"/rtc/7251\">7251</a>) shall not exceed the rate specified in Section <a href=\"/rtc/7251.1\">7251.1</a>.</p>","text":"The combined rate of all taxes imposed in any county pursuant to this chapter and pursuant to Part 1.6 (commencing with Section 7251) shall not exceed the rate specified in Section 7251.1.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/counties-transactions-and-use-tax-7285-3","source":"California Legislative Information bulk export (pubinfo)"}