§ 100251 Local Tax Ordinance Timing

Public Utilities Code·California

AI SummaryVerified

This law says that any local sales or use tax rules that a city or county adopts must follow the state rules laid out in Section 7265 of the Revenue and Taxation Code.

Key Takeaways

•Local tax ordinances must line up with state tax law (Section 7265).
•The rule becomes active only when it follows those state requirements.
•The law was updated in 2007 and took effect on Jan 1, 2008.

Example

A town decides to add a new use‑tax rule for people who buy goods out of state and bring them in.

Because of this law, the town’s new rule can only work if it follows the procedures and limits that Section 7265 of the state tax code sets. If it doesn’t, the rule can’t be used.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 100251 Local Tax Ordinance Timing

Any transactions and use tax ordinance adopted shall be operative in accordance with Section 7265 of the Revenue and Taxation Code. (Amended by Stats. 2007, Ch. 430, Sec. 2. Effective January 1, 2008.)

Last verified: January 11, 2026

Key Terms

transactions and use tax ordinance Section 7265 of the Revenue and Taxation Code

References

Official text at leginfo.legislature.ca.gov
California Legislature. Public Utilities Code. Section 100251.

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References