California § 6201.2 - In addition to the taxes imposed by Section 6201 and any other provision of this
Full text of California Public Contract Code - PCC § 6201.2 — In addition to the taxes imposed by Section 6201 and any other provision of this, with citation guidance and answers to common questions.
§ 6201.2. In addition to the taxes imposed by Section 6201 and any other provision of this
(a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer on or after July 15, 1991, for storage, use, or other consumption in this state at the rate of 1 2 percent of the sales price of the property. (b) All revenues received pursuant to this section shall be deposited in the State Treasury to the credit of the Local Revenue Fund, as established pursuant to Section 17600 of the Welfare and Institutions Code. (c) This section shall cease to be operative on the first day of the first month of the calendar quarter following notification to the board by the Department of Finance of a final judicial determination by the California Supreme Court or any California court of appeal that the revenues collected pursuant to this section and Section 6051.2 and deposited in the Local Revenue Fund are either of the following: (1) âGeneral Fund proceeds of taxes appropriated pursuant to Article XIII B of the California Constitution,â as used in subdivision (b) of Section 8 of Article XVI of the California Constitution. (2) âAllocated local proceeds of taxes,â as used in subdivision (b) of Section 8 of Article XVI of the California Constitution. (d) Notwithstanding subdivisions (a) and (b), if the Director of Finance determines that the State Board of Equalization has allocated more revenue to the Local Revenue Fund than required by subdivisions (a) and (b) for taxable sales that occurred during the period of July 1, 2011, to June 30, 2016, inclusive, the total amount of revenues credited to the Local Revenue Fund for this period shall be considered to have fulfilled the requirements of subdivisions (a) and (b), and no allocation adjustment for this period shall be made.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 6201.2
What does Public Contract Code - PCC § 6201.2 cover?
Section 6201.2 ("In addition to the taxes imposed by Section 6201 and any other provision of this") 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 § 6201.2?
A common citation format is "Public Contract Code - PCC § 6201.2" (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 § 6201.2 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.