Revenue and Taxation Code section 7222

For purposes of this chapter:

(a)

“Contract” means any agreement for state administration of local sales and use taxes.

(b)

“Local jurisdiction” means any local agency authorized to impose a tax under this part or in conformity with this part.

(c)

“Local tax” means any tax imposed by a local jurisdiction under this part or any tax imposed in conformity with this part.

Source: Section 7222, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=7222.­ (updated Jan. 1, 1998; accessed Jul. 28, 2025).

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Verified:
Jul. 28, 2025

§ 7222's source at ca​.gov