California Legislature—2013–14 Regular Session

Assembly Bill No. 1845

Introduced by Assembly Member Buchanan

February 19, 2014

An act to amend Section 7251 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL’S DIGEST

AB 1845, as introduced, Buchanan. Transactions and use tax.

Existing law authorizes cities, counties, and certain districts to impose a transactions and use tax in accordance with procedures set forth in the Transactions and Use Tax Law, which conforms to the Sales and Use Tax Law.

This bill would make a technical, nonsubstantive change to Transactions and Use Tax Law.

Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.

The people of the State of California do enact as follows:

SECTION 1.  

Section 7251 of the Revenue and Taxation Code
is amended to read:

7251.  

This part begin delete is end delete begin insert shall be end insert known and may be cited as the
“Transactions and Use Tax Law.”