California Revenue and Taxation Code

§ 7213

RTC § 7213 Effective Jan 1, 2025Div. 2 · Part 1.5 · Ch. 1

Statute text

(a)For purposes of this section:

(1)“Local agency” has the same meaning as defined in Section 53084.5 of the Government Code.

(2)“Rebated sales and use tax revenues” means any direct or indirect payment, transfer, diversion, or rebate of any tax revenue resulting from the imposition of a sales and use tax under this chapter to any person pursuant to an agreement.

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Legislative history

Added by Stats. 2024, Ch. 842, Sec. 1. (AB 2854) Effective January 1, 2025.