California Public Utilities Code § 40330

Public Utilities Code
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Transactions and use taxes (to be designated in the ballot proposition set forth in Section 40334 as a “sales tax”) may be imposed by the board in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, except that the rate shall be as set forth in Section 40335.

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