§ 7288.5

Cal. Rev. & Tax. Code § 7288.5

7288.5

Effective Jan 1, 1992Added by Stats. 1991, Ch. 1024, Sec. 2. Effective January 1, 1992. See Section 7288.6 for restriction on operative date of tax.

For purposes of this chapter, a “school district” includes a community college district.