Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 7287.4 — Graffiti Prevention Tax

Cal. Rev. & Tax. Code § 7287.4

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

Every retailer engaged in business in a city or county, or city and county, which has an operative ordinance enacted pursuant to this chapter shall, at the time of making the sales of aerosol paint containers or felt tip markers, collect the tax from the consumer and give to the consumer a…

Citator

Cal. Rev. & Tax. Code § 7287.4 — Graffiti Prevention Tax is in force in the current edition of the Code, and nothing recorded condemns it.

Every retailer engaged in business in a city or county, or city and county, which has an operative ordinance enacted pursuant to this chapter shall, at the time of making the sales of aerosol paint containers or felt tip markers, collect the tax from the consumer and give to the consumer a receipt therefor in the manner and form prescribed by the State Board of Equalization.