{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7286.21","citation":"Rev. & Tax. Code, § 7286.21","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 2.6. Calexico Transactions and Use Tax [7286.20. - 7286.21.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.7/chapter-2.6"}],"history":"Added by Stats. 1991, Ch. 973, Sec. 1.","effective":null,"html":"<p>The net proceeds of the tax imposed by Section <a href=\"/rtc/7286.20\">7286.20</a> shall be used exclusively for the Heffernan Memorial Hospital District.</p>","text":"The net proceeds of the tax imposed by Section 7286.20 shall be used exclusively for the Heffernan Memorial Hospital District.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/calexico-transactions-and-use-tax-7286-21","source":"California Legislative Information bulk export (pubinfo)"}