BlackletterCalifornia law

Revenue and Taxation Code § 7265

CHAPTER 2. Imposition of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 7265Official source ↗

Amended by Stats. 2025, Ch. 462, Sec. 3. (SB 863) Effective January 1, 2026.

No ordinance adopted pursuant to this part shall be operative on other than the first day of a calendar quarter, or prior to the first day of the first calendar quarter, commencing more than 110 days after the election on the ordinance proposing the tax.