Revenue and Taxation Code section 6051.45

Notwithstanding 6051.4 or any other provision of law, the state sales tax rate in Section 6051.3 shall not be operative in any calendar year beginning on or after January 1, 2002, if the Director of Finance determines both of the following:

(a)

The General Fund reserve is 3 percent of revenues excluding the revenues derived from the 14 cent sales and use tax rate.

(b)

Actual General Fund revenues for the period May 1 through September 30 equal or exceed the May Revision forecast, prior to the November 1 determination.
The Director of Finance shall make the determination on or before November 1 of each year.
The 14 cent reduction shall be operative for each calendar year commencing on the next January 1 after the determination is made.

Source: Section 6051.45, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6051.­45.­ (updated Aug. 7, 2001; accessed Dec. 29, 2025).

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Verified:
Dec. 29, 2025

§ 6051.45's source at ca​.gov