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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 1.5. UNIFORM LOCAL SALES AND USE TAXES 7200-7226›CHAPTER 1. General Provisions 7200-7213

§ 7207

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

Nothing in this part shall require or be construed to require any city, county, or city and county, to impose any sales or use taxes or to increase any sales or use taxes.

(Added by Stats. 1955, Ch. 1311.)

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California Revenue and Taxation Code

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