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HomePublic Utilities CodeDiv. 10Pt. 12Ch. 5Art. 9§ 100254 Vta Tax Contract Requirement

§ 100254 Vta Tax Contract Requirement

Public Utilities Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 100254 Vta Tax Contract Requirement

This law says that if the VTA didn't make a deal with the State Board of Equalization before their tax rules started, they have to make that deal. The tax rules will then start on the first day of the next quarter after the deal is made.

Key Takeaways

  • •The VTA must make a deal with the State Board of Equalization to start their tax.
  • •If they didn't make the deal before, they have to do it as soon as possible.
  • •The tax starts on the first day of the next quarter after the deal is made.

Example

Imagine the VTA wants to start charging a new tax on sales in their area.

If they didn't make a deal with the State Board of Equalization before the tax was supposed to start, they have to make the deal first. The tax will then start on the first day of the next quarter (like January 1, April 1, etc.) after the deal is done.

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

Official Source
View on CA.gov

§ 100254 Vta Tax Contract Requirement

If the VTA shall not have contracted with the State Board of Equalization prior to the operative date of its transaction and use tax ordinance, it shall nevertheless so contract, and, in that case, the operative date shall be the first day of the first calendar quarter following the execution of the contract. (Amended by Stats. 2016, Ch. 381, Sec. 69. (AB 2196) Effective January 1, 2017.)

Last verified: January 11, 2026

Key Terms

VTAState Board of Equalizationoperative datetransaction and use tax ordinance

Related Statutes

  • § 100252 Vta Tax Contract Authority
  • § 100253 Vta Tax Administration Contract
  • § 103353 District Tax Administration Contract
  • § 103354 District Tax Contract Requirement
  • § 103352 District Tax Contract Services

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 100254.
View Official Source