California Revenue and Taxation Code

§ 7204.1

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 7204.1 Effective Sep 22, 1992Div. 2 · Part 1.5 · Ch. 1

(a)For purposes of this section:

(1)“Local agency” means a city, county, city and county, or redevelopment agency.

(2)“Quarterly taxes” means the total amount of sales and use taxes transmitted by the board to a local agency for a calendar quarter.

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Legislative history

Amended by Stats. 1992, Ch. 802, Sec. 4. Effective September 22, 1992.