CHAPTER 1. General Provisions and Definitions

Chapter 1 added by Stats. 1969, Ch. 24.

§§ 7251–7254 · 5 sections

• § 7251 This part is known and may be cited as the “Transactions and Use Tax Law.”
• § 7251.1 The combined rate of all taxes imposed in accordance with this part in any county may not exceed 2 percent. No tax shall be considered to be in accordance with…
• § 7252 “District,” as used in this part, means any city, county, city and county, or other governmental entity authorized, to impose transaction and use taxes…
• § 7253 “Transaction” or “transactions” as used in this part have the same meaning respectively as the words “sale” or “sales,” and the word “transactor” as used in…
• § 7254 (a) For the purposes of a tax adopted under this part, any retail sale of a digital product transferred electronically or accessed remotely is subject to the… see note