Section 70223.4 Of Article 8. Retail Transactions And Use Tax From California Public Utilities Code >> Division 10. >> Part 7. >> Chapter 6. >> Article 8.
70223.4
. If the district shall not have contracted with the State
Board of Equalization prior to the operative date of its transactions
and use tax ordinance, it shall nevertheless so contract, and, in
such case, the operative date shall be the first day of the first
calendar quarter following the execution of the contract.