{"code":"WAT","codeName":"Water Code","section":"72072.4","citation":"Wat. Code, § 72072.4","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 20. MUNICIPAL WATER DISTRICTS [71000. - 73001.]","url":"https://blackletter.si/water-code/division-20"},{"name":"PART 8. FORMATION OF IMPROVEMENT DISTRICTS FOR PURPOSES OTHER THAN ISSUANCE OF BONDS [72000. - 72077.]","url":"https://blackletter.si/water-code/division-20/part-8"},{"name":"CHAPTER 6. Issuance of Bonds and Payment of Debt Service by the Pomona Valley Municipal Water District [72060. - 72077.]","url":"https://blackletter.si/water-code/division-20/part-8/chapter-6"},{"name":"ARTICLE 6. Powers—Utility Tax [72072. - 72072.12.]","url":"https://blackletter.si/water-code/division-20/part-8/chapter-6/article-6"}],"history":"Added by Stats. 1975, Ch. 291.","effective":null,"html":"<p>The tax imposed in this article shall be collected from the service user by the service supplier. The amount collected in one month shall be remitted to the board on or before the last day of the following month.</p>","text":"The tax imposed in this article shall be collected from the service user by the service supplier. The amount collected in one month shall be remitted to the board on or before the last day of the following month.","otherVersions":[],"url":"https://blackletter.si/water-code/powers-utility-tax-72072-4","source":"California Legislative Information bulk export (pubinfo)"}