Chapter: 3.04 Sales
And Use Tax
Section: 3.04.070 Sales
tax‑ Substitution of "county" for "state."
Wherever, and to the extent that, in Part I
of Division 2 of the Revenue and Taxation Code the state of California is named
or referred to as the taxing agency, the county of Del Norte shall be
substituted therefor. Nothing in this section shall be deemed to require the
substitution of the name of the county of Del Norte for the word
"state" when that word is used as part of the title of the State
Controller, State Treasurer, the State Board of Control, the State Board of
Equalization, or the name of the State Treasury, 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 gross receipts which
would not otherwise be exempt from this tax while those gross receipts remain
subject to tax by the state under the provisions of Part 1 of Division 2 of the
Revenue and Taxation Code; nor to impose this tax with respect to certain gross
receipts 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.
(Ord. 243 § 4(b)(2), 1956.)