California § 7234. 7234. (Added by Stats. 1996, Ch. 1042, Sec. 48.)

California Statutes

§ 7234. — 7234. (Added by Stats. 1996, Ch. 1042, Sec. 48.)

California § 7234.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 1.55.PART 1.55. MOTOR CARRIERS

Ch. 1.CHAPTER 1. Motor Carriers of Property Permit Fee

This text of California § 7234. (7234. (Added by Stats. 1996, Ch. 1042, Sec. 48.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 7234. (2026).

Text

(a)The uniform business license tax fee imposed by this chapter is in lieu of all city, county, or city and county excise or license taxes of any kind, character, or description whatever, upon the transportation business of any for-hire motor carrier of property.

(b)This section does not prohibit the imposition by any city, county, or city and county, of any excise or license tax authorized under Division 2 (commencing with Section 6001).

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(a)
The uniform business license tax fee imposed by this chapter is in lieu of all city, county, or city and county excise or license taxes of any kind, character, or description whatever, upon the transportation business of any for-hire motor carrier of property.
(b)
This section does not prohibit the imposition by any city, county, or city and county, of any excise or license tax authorized under Division 2 (commencing with Section 6001).

Legislative History

Added by Stats. 1996, Ch. 1042, Sec. 48. Effective September 29, 1996.

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California § 7234., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/7234..