§ 64-2.408. Sales tax—Substitution of "county" for "state."
Latest version.
Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code that the state of California is named as the taxing
agency, the name of the county of Contra Costa shall be substituted for it. Nothing
in this section shall be deemed to require the substitution of the name of the county
of Contra Costa for the word "state" when that word is used as part of the title of
the State Controller, State Treasurer, the State Board of Control, the State Board
of Equalization, or the name of the State Treasury, or the Constitution of the state
of California; nor shall the name of the county be substituted for that of the state
in any section when the result of that substitution would require action to be taken
by or against the county or any of its agencies rather than by or against the State
Board of Equalization on performing the functions incident to the administration or
operation of this chapter; and neither shall the substitution be deemed to have been
made in those sections, including, but not necessarily limited to, sections referring
to the exterior boundaries of the state of California, where the result of the substitution
would be to provide an exemption from this tax with respect to certain gross receipts
which would not otherwise be exempt from this tax while those gross receipts remain
subject to tax by the state under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code; nor to impose this tax with respect to certain
gross receipts which would not be subject to tax by the state under the provisions
of the Revenue and Taxation Code; and, in addition, the name of the county shall not
be substituted for that of the state in Sections 6701, 6702, except in the last sentence
thereof, 6711, 6715, 6737, 6797, and 6828 of the Revenue and Taxation Code as adopted.
