California · Revenue and Taxation Code - RTC
RTC §12833: The county in which occurs any part of the attempted exercise of the powers or any part of the transaction of business has jurisdiction of the offense.
What this law says, in plain English
This statute establishes that a county has jurisdiction over an offense when any part of the illegal activity or business transaction occurs within that county.
Read the full statutory text
Verify at the official source: California legislative text
Facing this? Know exactly what happens next.
MOFRD turns this code section into your situation: the deadlines that apply to you, the forms your county uses, and the resolution paths people in your position actually take. Free for 3 days — no card required.
This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.