§ 64-2.606. Use 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 the state of California is named or referred to
as the taxing agency, the name of this county shall be substituted therefor. Nothing
in this section shall be deemed to require the substitution of the name of this county
for the word "State" when that word is used as part of the title of the State Controller,
the State Treasurer, the State Board of Control, the State Board of Equalization,
or the name of the State Treasurer, or of 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 agency thereof rather than by or against the State Board of Equalization,
in 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 storage, use or other consumption
of tangible personal property which would not otherwise be exempt from this tax while
such storage, use or other consumption remains subject to tax by the state under the
provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or to impose this tax with respect to certain storage,
use or other consumption of tangible personal property which would not be subject
to tax by the state under the provisions of that 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, and the name of the county shall not be substituted for
the word "State" in the phrase "retailer engaged in business in this State" in Section
6203 nor in the definition of that phrase in Section 6203 of the Revenue and Taxation
Code.
