Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6170 — Inclusion of Support Services in Sales Tax

Cal. Rev. & Tax. Code § 6170

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2010-10-19
Current through: Nov 2, 2026 (California Legislative Counsel)

(a) (1) This article shall become operative only if federal Medicaid approval sought by the Director of Health Care Services pursuant to paragraph (1) of subdivision (c) of Section 12306.6 of the Welfare and Institutions Code is granted.

Citator

Cal. Rev. & Tax. Code § 6170 — Inclusion of Support Services in Sales Tax is in force in the current edition of the Code, and nothing recorded condemns it.

(2) If approval is granted as described in paragraph (1), within 10 days of that approval the Director of Health Care Services shall notify the State Board of Equalization, and the fiscal and appropriate policy committees of the Legislature, of the approval pursuant to paragraph (3) of subdivision (c) of Section 12306.6 of the Welfare and Institutions Code.

(b) The Department of Finance shall notify the board, within 10 days of the final decision, of a final decision by the California Supreme Court or any California Court of Appeal that the revenues collected pursuant to this article that are deposited in the Personal Care IHSS Quality Assurance Revenue Fund are “General Fund revenues which may be appropriated pursuant to Article XIII B” or “General Fund proceeds of taxes appropriated pursuant to Article XIII B” as used in subdivision (b) of Section 8 of Article XVI of the California Constitution, without regard to the validity of this section. This article shall become inoperative on the first day of the next calendar quarter following 30 days after the date of that final decision.