California · Public Utilities Code - PUC
PUC §100250: A retail transactions and use tax ordinance may be adopted by the board of directors in accordance with the provisions of Part 1.
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A retail transactions and use tax ordinance may be adopted by the board of directors in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, if the electors voting on the measure vote in accordance with Article XIII C of the California Constitution to authorize its enactment at a special election called for that purpose by the board of directors.
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