State Administrative Manual
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SAM - Chapter 8400

8422.111     LOCAL GOVERNMENT UTILITY USERS TAX 
(Renumbered from 8422.112 12/89)

Agencies that receive utility bills which include a Utility Users Tax assessed by California local governments will not pay such a tax.  Such agencies will contact the utility and advise it that the State is not subject to the tax.

 

Updated : 6/7/2007