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HomePublic Utilities CodeDiv. 10Pt. 15Ch. 5Art. 10§ 103352 District Tax Contract Services

§ 103352 District Tax Contract Services

Public Utilities Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 103352 District Tax Contract Services

This law lets a local district hire the State Board of Equalization to help write a sales‑tax rule, and says the district will pay for that help.

Key Takeaways

  • •A district can contract with the State Board of Equalization for help with a sales‑tax ordinance.
  • •The contract only covers work done before the ordinance is officially adopted.
  • •If the district and the Board disagree on the cost, they resolve it using the same method the law already describes.

Example

A small town wants to start a new sales tax and asks the State Board of Equalization to draft the paperwork.

The town can sign a contract with the Board, pay for the drafting work, and if they later argue about how much they owe, they settle the argument the same way the law tells them to.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 103352 District Tax Contract Services

The district may contract with the State Board of Equalization for its services in the preparation necessary to administer a transaction and use tax ordinance. The costs to be covered by the contract are to be for services of the types described in Section 7272 of the Revenue and Taxation Code for preparatory work up to the date of the adoption of the ordinance. Any disputes as to the amount of the costs shall be resolved in the same manner as provided in that section. (Amended by Stats. 1977, Ch. 579.)

Last verified: January 11, 2026

Key Terms

transaction and use tax ordinanceState Board of EqualizationSection 7272 of the Revenue and Taxation Code

Related Statutes

  • § 100252 Vta Tax Contract Authority
  • § 103353 District Tax Administration Contract
  • § 103354 District Tax Contract Requirement
  • § 100253 Vta Tax Administration Contract
  • § 100254 Vta Tax Contract Requirement

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 103352.
View Official Source