Sales Tax Bill of Rights

Revenue and Taxation Code Division 2, Part 1.5, Chapter 2 contains the Bradley-Burns Bill of Rights under the Uniform Local Sales and Use Tax Laws.

Section 7221 names this chapter the Bradley-Burns Bill of Rights.

Section 722 defines the terms “contract,” “local jurisdiction,” and “local tax.”

Section 7223 contains two legislative findings and declarations.

Section 7224 provides that each local jurisdiction has the right to have the law administered in a uniform manner.

Section 7225 specifies that 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.

Section 7226 requires the board to charge local jurisdictions for the costs of the board’s services as required by this act. Any amount charged by the board is to be deducted from those revenues collected by the board on behalf of local jurisdictions.