Public Utilities Code section 132304

(a)

Any transactions and use tax ordinance adopted pursuant to this article shall be operative on the first day of the first calendar quarter commencing more than 110 days after adoption of the ordinance.

(b)

Prior to the operative date of the ordinance, the commission shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance.

Source: Section 132304, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=PUC§ionNum=132304.­ (updated Jan. 1, 2009; accessed Jul. 20, 2026).

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Verified:
Jul. 20, 2026

§ 132304's source at ca​.gov