Section 7233

Rev. & Tax. Code § 7233, under Motor Carriers of Property Permit Fee.

Rev. & Tax. Code § 7233

No city, county, or city and county, shall assess, levy, or collect an excise or license tax of any kind, character, or description whatever upon the transportation business conducted on or after the effective date of this chapter, by any for-hire motor carrier of property.

(Added by Stats. 1996, Ch. 1042, Sec. 48. Effective September 29, 1996.)