DIVISION 2. OTHER TAXES 6001-61050›PART 1.7. ADDITIONAL LOCAL TAXES 7280-7300.6›CHAPTER 3.5. Local Public Finance 7288.1-7288.6

§ 7288.5

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

For purposes of this chapter, a “school district” includes a community college district.

(Added by Stats. 1991, Ch. 1024, Sec. 2. Effective January 1, 1992. See Section 7288.6 for restriction on operative date of tax.)

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California Revenue and Taxation Code

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