Revenue and Taxation Code § 7288.5

CHAPTER 3.5. Local Public Finance

Current as of September 28, 2026Rev. & Tax. Code, § 7288.5Official source ↗

Added by Stats. 1991, Ch. 1024, Sec. 2. Effective January 1, 1992. See Section 7288.6 for restriction on operative date of tax.

For purposes of this chapter, a “school district” includes a community college district.