Article 6 - POWERS-UTILITY TAX
- Section 72072 - Power to levy utility tax
- Section 72072.1 - Construction of article
- Section 72072.2 - Authorization of Public Utilities Commission not required
- Section 72072.3 - Authority to impose tax upon person using water
- Section 72072.4 - Collection of tax
- Section 72072.5 - Collection of tax along with charges made in accordance with regular billing practice of service supplier
- Section 72072.6 - Delinquent taxes
- Section 72072.7 - Interest and penalties for delinquency
- Section 72072.8 - Failure by service user to pay tax
- Section 72072.9 - Debt owed by service user to district
- Section 72072.10 - Enforcement; rules and regulations
- Section 72072.11 - Refund
- Section 72072.12 - Claim of refund or taking credit