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California Code, Revenue and Taxation Code - RTC § 7234

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) The uniform business license tax fee imposed by this chapter is in lieu of all city, county, or city and county excise or license taxes of any kind, character, or description whatever, upon the transportation business of any for-hire motor carrier of property.

(b) This section does not prohibit the imposition by any city, county, or city and county, of any excise or license tax authorized under Division 2 (commencing with Section 6001).

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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 7234 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-7234/

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