California Revenue and Taxation Code

§ 7271.1

RTC § 7271.1Div. 2 · Part 1.6 · Ch. 3

Statute text

(a)For purposes of this section:

(1)“Quarterly taxes” means the total amount of transactions and use taxes transmitted by the board to a district for a calendar quarter.

(2)“Refund” means the amount of transactions and use taxes deducted by the board from a district’s quarterly taxes in order to pay the district’s share of a transactions and use tax refund due to one taxpayer.

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Legislative history

Added by Stats. 1989, Ch. 274, Sec. 3.