§ 103353 District Tax Administration Contract

Public Utilities Code·California

AI SummaryVerified

This law says that before a new transaction and use tax rule starts, the district must sign a contract with the State Board of Equalization to handle all the work needed to run the rule.

Key Takeaways

•The contract must be signed before the tax ordinance becomes effective.
•The State Board of Equalization does all the admin and operational tasks for the tax.
•Only the district that is starting the tax needs to make this contract.

Example

A county wants to begin collecting a new sales tax next year.

Before the tax can start, the county has to make a contract with the State Board of Equalization so the board can take care of all the paperwork, collections, and enforcement for the tax.

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

Official Source

View on CA.gov

§ 103353 District Tax Administration Contract

Prior to the operative date of the transaction and use tax ordinance, the district shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance. (Added by Stats. 1974, Ch. 502.)

Last verified: January 11, 2026

Key Terms

transaction and use tax ordinance State Board of Equalization operative date

References

Official text at leginfo.legislature.ca.gov
California Legislature. Public Utilities Code. Section 103353.

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Related Statutes

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Key Takeaways

Example

Key Terms

Related Statutes

References