California Revenue and Taxation Code 7204 – All sales and use taxes collected by the State Board of Equalization …
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All sales and use taxes collected by the State Board of Equalization pursuant to contract with any city, city and county, redevelopment agency, or county shall be transmitted by the board to such city, city and county, redevelopment agency, or county periodically as promptly as feasible. The transmittals required under this section shall be made at least twice in each calendar quarter.
(Amended by Stats. 1981, Ch. 951, Sec. 6.)
Terms Used In California Revenue and Taxation Code 7204
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
- Contract: A legal written agreement that becomes binding when signed.
- County: includes city and county. See California Revenue and Taxation Code 15