California § 132328 - Any ordinance extending or expanding, or both, the transactions and use tax shall
Full text of California Public Contract Code - PCC § 132328 — Any ordinance extending or expanding, or both, the transactions and use tax shall, with citation guidance and answers to common questions.
§ 132328. Any ordinance extending or expanding, or both, the transactions and use tax shall
(a) Any ordinance extending or expanding, or both, the transactions and use tax shall be operative on the day immediately following the day of the election at which the proposition is adopted. Any increase in the tax rate or the maximum tax rate authorized by the ordinance shall be operative in accordance with Section 132304. (b) If the ordinance expands, extends, or increases the transactions and use tax, the commission shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 132328
What does Public Contract Code - PCC § 132328 cover?
Section 132328 ("Any ordinance extending or expanding, or both, the transactions and use tax shall") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 132328?
A common citation format is "Public Contract Code - PCC § 132328" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 132328 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.