{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7288.6","citation":"Rev. & Tax. Code, § 7288.6","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 3.5. Local Public Finance [7288.1. - 7288.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.7/chapter-3.5"}],"history":"Added by Stats. 1991, Ch. 1024, Sec. 2.   Effective January 1, 1992.","effective":"1992-01-01","html":"<p>No tax imposed pursuant to this chapter shall become operative before the later of the following dates:</p><p>(a) January 1, 1993. </p><p>(b) The date that Sections <a href=\"/rtc/6051.5\">6051.5</a> and <a href=\"/rtc/6201.5\">6201.5</a> cease to be operative pursuant to those sections.</p>","text":"No tax imposed pursuant to this chapter shall become operative before the later of the following dates: (a) January 1, 1993. (b) The date that Sections 6051.5 and 6201.5 cease to be operative pursuant to those sections.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/local-public-finance-7288-6","source":"California Legislative Information bulk export (pubinfo)"}