DIVISION 2. OTHER TAXES 6001-61050›PART 1.55. MOTOR CARRIERS 7231-7238›CHAPTER 1. Motor Carriers of Property Permit Fee 7231-7236
§ 7233
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
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.)
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