419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 7284.10 Section 7284.10
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For the purposes of this chapter, all of the following definitions shall apply: (a) “Alcoholic beverages” has the same meaning as that term is defined in Section 23004 of the Business and Professions Code. (b) “Cannabis” has the same meaning as that term is defined in Section 260…
Rev. & Tax. Code § 7284.12 Section 7284.12
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(a) Notwithstanding any other law, and except as provided in this section, on or after the effective date of this chapter, a local agency shall not impose, increase, levy and collect, or enforce any tax, fee, or other assessment on groceries. (b) A local agency may continue to le…
Rev. & Tax. Code § 7284.13 Section 7284.13
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The provisions of this chapter are to be construed liberally so as to effectuate their intent, policy, and purposes. (Added by Stats. 2018, Ch. 61, Sec. 1. (AB 1838) Effective June 28, 2018. Repealed as of January 1, 2031, pursuant to Section 7284.16.)
Rev. & Tax. Code § 7284.14 Section 7284.14
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If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances is not affected. (Added by Stats. 2018, Ch. 61, Sec. 1. (AB 1838) Effective June 2…