Chapter 3.17 — USE TAX
San Rafael Municipal Code · 2026-09 edition · updated 2026-09-27 · San Rafael
3.17.010 - Definitions.¶
3.17.020 - Imposition and rate of tax.¶
3.17.030 - Use tax levied in same manner as state tax.¶
3.17.040 - Adoption of state use tax law by reference—Exceptions.¶
3.17.050 - Adoption of rules and regulations by reference.¶
3.17.060 - Interpretation of included and excluded statutory provisions.¶
3.17.070 - Duty to collect tax.¶
3.17.080 - Persons liable to tax.¶
3.17.090 - Collection of tax by retailer.¶
3.17.100 - Separate display of tax from list or other price.¶
3.17.110 - Personal property to which tax applies.¶
3.17.120 - Registration of retailers.¶
3.17.130 - Due date of taxes.¶
3.17.140 - Returns.¶
3.17.150 - Extension of time—Waiver or compromise.¶
3.17.160 - Schedules for payment of tax.¶
3.17.170 - Suit for tax.¶
3.17.180 - Resale certificate.¶
3.17.190 - Disposition of proceeds.¶
3.17.200 - Divulging of information forbidden.¶
3.17.210 - False and fraudulent returns.¶
3.17.220 - Failure to make return or furnish data.¶
3.17.230 - Effective date.¶
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