Cal. Revenue and Taxation Code - RTC § 7251. Section 7251.
This part is known and may be cited as the “Transactions and Use Tax Law.”
CHAPTER 1. General Provisions and Definitions [7251. - 7253.]
Cal. Revenue and Taxation Code - RTC 1.
in effectCal. Revenue and Taxation Code - RTC § 7251.1. Section 7251.1.
The combined rate of all taxes imposed in accordance with this part in any county may not exceed 2 percent. No tax shall be considered to be in accordance with this part if, upon its adoption, the combined rate in the county will exceed 2 percent.
Cal. Revenue and Taxation Code - RTC § 7252. Section 7252.
“District,” as used in this part, means any city, county, city and county, or other governmental entity authorized, to impose transaction and use taxes pursuant to this part.
Cal. Revenue and Taxation Code - RTC § 7253. Section 7253.
“Transaction” or “transactions” as used in this part have the same meaning respectively as the words “sale” or “sales,” and the word “transactor” as used in this part has the same meaning as “seller,” as “sale” or “sales” and “seller” are used in Part 1 (commencing with Section 6001) of this division.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026