Chapter 6. Actions And Proceedings To Contest Taxes of California Public Utilities Code >> Division 10. >> Part 11. >> Chapter 6.
The decision of the California Supreme Court in Los Angeles
County Transportation Agency v. Richmond (1982), 31 Cal. 3d 197,
shall be applicable to and control, and the decision of the
California Supreme Court in Rider v. County of San Diego (1991), 1
Cal. 4th 1, shall not be applicable to and shall not control, any
action or proceeding wherein the validity of a retail transactions
and use tax is contested, questioned, or denied if the ordinance
imposing that tax was adopted by a transportation agency and approved
prior to December 19, 1991, by a majority of the voters.
For purposes of this section, "transportation agency" means any
agency, authority, district, commission, or other public entity
organized under provisions of this code and authorized to impose a
retail transactions and use tax.