Cal. Rev. & Tax. Code § 7222

Current through the 2023 Legislative Session.

Section 7222 - Definitions

For purposes of this chapter:

(a) "Contract" means any agreement for state administration of local sales and use taxes.

(b) "Local jurisdiction" means any local agency authorized to impose a tax under this part or in conformity with this part.

(c) "Local tax" means any tax imposed by a local jurisdiction under this part or any tax imposed in conformity with this part.

Ca. Rev. and Tax. Code § 7222

Added by Stats. 1997, Ch. 702, Sec. 4. Effective January 1, 1998.