SECTIONS 7221-7226 - California Statutes

REVENUE AND TAXATION CODE

SECTION 7221-7226

7221. This chapter shall be known and may be cited as the
Bradley-Burns Bill of Rights.

7222. For purposes of this chapter:
(a) "Contract" means any agreement for state administration of
local sales and use taxes.
(b) "Local jurisdiction" means any local agency authorized to
impose a tax under this part or in conformity with this part.
(c) "Local tax" means any tax imposed by a local jurisdiction
under this part or any tax imposed in conformity with this part.

7223. The Legislature finds and declares all of the following:
(a) Each local jurisdiction that has a contract with the board has
the right to depend on the board's staff to provide informative and
responsive services to help local jurisdictions understand the local
sales and use tax laws administered by the board.
(b) Local jurisdictions have the right to receive and the board
has an obligation to provide open, uniform, and consistent
administration of the local taxes in order that local jurisdictions
may perform competent audit oversight and accountability of those
revenues on their own behalf.

7224. Each local jurisdiction has the right to have the law
administered in a uniform manner.

7225. Each local jurisdiction has the right to rely on the board's
written information and answers to questions. Each local jurisdiction
has the right to prompt and accurate responses from the board or its
staff. Each local jurisdiction has the right to a written response
to questions, and resolution of, any inquiry submitted in writing to
the board.

7226. In addition to any charges imposed by the board pursuant to
Section 7204.3, the board shall charge local jurisdictions for the
costs of the board's services as required by this act. Any amount
charged by the board pursuant to this section shall be deducted from
those revenues collected by the board on behalf of local
jurisdictions.