Revenue and Taxation Code section 7211


Notwithstanding Section 7203.5, the State Board of Equalization shall continue to administer the sales and use tax ordinance of any city, county, or city and county that adopts a transactions and use tax ordinance administered by the board in accordance with Part 1.6 (commencing with Section 7251).

Source: Section 7211, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=7211.­ (updated Jan. 1, 2008; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 7211's source at ca​.gov