GroundRules
RTC § 7234
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 1.55. MOTOR CARRIERS [7231. - 7238.]
- CHAPTER 1. Motor Carriers of Property Permit Fee [7231. - 7236.]
(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).
Collected 2026-09-14T05:56:33Z. Source file · JSON