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HomePublic Utilities CodeDiv. 10Pt. 15Ch. 5Art. 10§ 103354 District Tax Contract Requirement

§ 103354 District Tax Contract Requirement

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

§ 103354 District Tax Contract Requirement

This law says a district must sign a contract with the State Board of Equalization before its transaction and use tax rule begins, and if it forgets, the start date moves to the first day of the next quarter after the contract is signed.

Key Takeaways

  • •A district must contract with the State Board of Equalization before its tax rule takes effect.
  • •If the contract is missing, the district still has to sign it.
  • •The effective date then shifts to the first day of the first calendar quarter after the contract is signed.

Example

A town wants its new use tax to start on July 1 but hasn't signed the required contract with the State Board of Equalization yet.

The town still has to sign the contract, and the tax won't actually start until October 1, which is the first day of the next calendar quarter after they sign.

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

Official Source
View on CA.gov

§ 103354 District Tax Contract Requirement

If the district 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 such case, the operative date shall be the first day of the first calendar quarter following the execution of the contract. (Added by Stats. 1974, Ch. 502.)

Last verified: January 11, 2026

Key Terms

State Board of Equalizationtransaction and use tax ordinanceoperative date

Related Statutes

  • § 103353 District Tax Administration Contract
  • § 100254 Vta Tax Contract Requirement
  • § 103352 District Tax Contract Services
  • § 100252 Vta Tax Contract Authority
  • § 100253 Vta Tax Administration Contract

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 103354.
View Official Source