DIVISION 2. OTHER TAXES 6001-61050›PART 1.55. MOTOR CARRIERS 7231-7238›CHAPTER 1. Motor Carriers of Property Permit Fee 7231-7236

§ 7234

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

(a) The uniform business license tax fee imposed by this chapter is in lieu of all city, county, or city and county excise or license taxes of any kind, character, or description whatever, upon the transportation business of any for-hire motor carrier of property.

(b) This section does not prohibit the imposition by any city, county, or city and county, of any excise or license tax authorized under Division 2 (commencing with Section 6001).

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

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California Revenue and Taxation Code

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