{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7286.38","citation":"Rev. & Tax. Code, § 7286.38","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 2.7. San Diego County Justice Facilities Financing Act [7286.30. - 7286.38.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.7/chapter-2.7"}],"history":"Added by Stats. 1992, Ch. 259, Sec. 1.   Effective July 20, 1992.","effective":"1992-07-20","html":"<p>The transactions and use tax authorized under this chapter constitutes a special tax that requires approval of two-thirds of the qualified electors pursuant to Section <a href=\"/rtc/4\">4</a> of Article XIIIA of the California Constitution.</p>","text":"The transactions and use tax authorized under this chapter constitutes a special tax that requires approval of two-thirds of the qualified electors pursuant to Section 4 of Article XIIIA of the California Constitution.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/san-diego-county-justice-facilities-financing-act-7286-38","source":"California Legislative Information bulk export (pubinfo)"}