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Title 3 — REVENUE AND FINANCE

Chapter 3.32 — USE TAX

Merced Municipal Code · 2026-09 edition · updated 2026-10-02 · Merced

3.32.010 - Definitions.

3.32.020 - Imposition and rate of tax.

3.32.030 - Use tax levied in same manner as state tax.

3.32.040 - Adoption of state use tax law by reference—Exceptions.

3.32.050 - Adoption of rules and regulations by reference.

3.32.060 - Interpretation.

3.32.070 - Duty to collect tax.

3.32.080 - Persons liable to tax.

3.32.090 - Collection of tax by retailer.

3.32.100 - Separate display of tax from list or other price.

3.32.110 - Personal property to which tax applies.

3.32.120 - Registration of retailers.

3.32.130 - Due date of taxes.

3.32.140 - Returns.

3.32.150 - Extension of time—Waiver or compromise.

3.32.160 - Schedules for payment of tax.

3.32.170 - Suit for tax.

3.32.180 - Resale certificate.

3.32.190 - Disposition of proceeds.

3.32.200 - Divulging of information forbidden.

3.32.210 - False and fraudulent returns.

3.32.220 - Failure to make return or furnish data.

3.32.230 - Violators of chapter.

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