Revenue and Taxation Code section 7202.5

In addition to the provisions set forth in paragraphs (1) to (8), inclusive, of subdivision (h) of Section 7202, a city, county, or city and county sales and use tax ordinance may provide that any person subject to a sales and use tax under the city’s, county’s, or city and county’s ordinance shall be entitled to credit against the payment of taxes due under that ordinance the amount of sales and use taxes due to the redevelopment agency pursuant to Section 7202.6.

Source: Section 7202.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=7202.­5.­ (updated Sep. 25, 1992; accessed Nov. 3, 2025).

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Verified:
Nov. 3, 2025

§ 7202.5's source at ca​.gov