{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7287.9","citation":"Rev. & Tax. Code, § 7287.9","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 3. Graffiti Prevention Tax [7287. - 7287.10.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.7/chapter-3"}],"history":"Added by Stats. 1990, Ch. 1411, Sec. 1.","effective":null,"html":"<p>Except as provided in Section <a href=\"/rtc/7287.10\">7287.10</a>, to the extent feasible or practicable, Chapter 5 (commencing with Section <a href=\"/rtc/6451\">6451</a>), Chapter 6 (commencing with Section <a href=\"/rtc/6701\">6701</a>), Chapter 7 (commencing with Section <a href=\"/rtc/6901\">6901</a>), and Chapter 8 (commencing with Section <a href=\"/rtc/7051\">7051</a>) of Part 1, shall govern determinations, collection of tax, overpayments and refunds, and administration under this chapter.</p>","text":"Except as provided in Section 7287.10, to the extent feasible or practicable, Chapter 5 (commencing with Section 6451), Chapter 6 (commencing with Section 6701), Chapter 7 (commencing with Section 6901), and Chapter 8 (commencing with Section 7051) of Part 1, shall govern determinations, collection of tax, overpayments and refunds, and administration under this chapter.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/graffiti-prevention-tax-7287-9","source":"California Legislative Information bulk export (pubinfo)"}