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California Laws | Revenue and Taxation Code
DIVISION 2. OTHER TAXES
PART 1. SALES AND USE TAXES

(c) For purposes of this section-- (8586)

(1) The term "reasonable litigation costs" includes any of the following: (8587)

(A) Reasonable court costs. (8588)

(B) Based upon prevailing market rates for the kind or quality of services furnished any of the following: (8589)

(i) The reasonable expenses of expert witnesses in connection with the civil proceeding, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State of California. (8590)

(ii) The reasonable cost of any study, analysis, engineering report, test, or project which is found by the court to be necessary for the preparation of the party's case. (8591)

(iii) Reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that those fees shall not be in excess of seventy-five dollars ($75) per hour unless the court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified attorneys for the proceeding, justifies a higher rate. (8592)

(2) (A) The term "prevailing party" means any party to any proceeding described in subdivision (a) (other than the State of California or any creditor of the taxpayer involved) which-- (8593)

(i) Establishes that the position of the State of California in the civil proceeding was not substantially justified, and (8594)

(ii) (I) Has substantially prevailed with respect to the amount in controversy, or (8595)

(II) Has substantially prevailed with respect to the most significant issue or set of issues presented. (8596)

(B) Any determination under subparagraph (A) as to whether a party is a prevailing party shall be made-- (8597)

(i) By the court, or (8598)

(ii) By agreement of the parties. (8599)

(3) The term "civil proceeding" includes a civil action. (8600)

(d) For purposes of this section, in the case of-- (8601)

(1) Multiple actions which could have been joined or consolidated, or (8602)

(2) A case or cases involving a return or returns of the same taxpayer which could have been joined in a single proceeding in the same court, (8603)

these actions or cases shall be treated as one civil proceeding regardless of whether the joinder or consolidation actually occurs, unless the court in which the action is brought determines, in its discretion, that it would be inappropriate to treat these actions or cases as joined or consolidated for purposes of this section. (8604)

(e) An order granting or denying an award for reasonable litigation costs under subdivision (a), in whole or in part, shall be incorporated as a part of the decision or judgment in the case and shall be subject to appeal in the same manner as the decision or judgment. (8605)

(f) For purposes of this section, "position of the State of California" includes either of the following: (8606)

(1) The position taken by the State of California in the civil proceeding. (8607)

(2) Any administrative action or inaction by the State Board of Equalization (and all subsequent administrative action or inaction) upon which that proceeding is based. (8608)

CHAPTER 11. RES JUDICATA (7176) (8609)(Text)

7176. In the determination of any case arising under this part the rule of res judicata is applicable only if the liability involved is for the same quarterly period as was involved in another case previously determined. (8610)

PART 1.5. UNIFORM LOCAL SALES AND USE TAXES (8611)(Text)

CHAPTER 1. GENERAL PROVISIONS (7200-7212) (8612)(Text)

7200. This part is known and may be cited as the "Bradley-Burns Uniform Local Sales and Use Tax Law." (8613)

7201. Any county may by action of its board of supervisors adopt a sales and use tax in accordance with the provisions of this part. (8614)

7202. The sales tax portion of any sales and use tax ordinance adopted under this part shall be imposed for the privilege of selling tangible personal property at retail, and shall include provisions in substance as follows: (8615)

(a) A provision imposing a tax for the privilege of selling tangible personal property at retail upon every retailer in the county at the rate of 1 1/4 percent of the gross receipts of the retailer from the sale of all tangible personal property sold by that person at retail in the county. (8616)

(b) Provisions identical to those contained in Part 1 (commencing with Section 6001), insofar as they relate to sales taxes, except that the name of the county as the taxing agency shall be substituted for that of the state and that an additional seller's permit shall not be required if one has been or is issued to the seller under Section 6067. (8617)

(c) A provision that all amendments subsequent to the effective date of the enactment of Part 1 (commencing with Section 6001) relating to sales tax and not inconsistent with this part, shall automatically become a part of the sales tax ordinance of the county. (8618)

(d) A provision that the county shall contract prior to the effective date of the county sales and use tax ordinances with the State Board of Equalization to perform all functions incident to the administration or operation of the sales and use tax ordinance of the county. Any such contract shall contain a provision that the county agrees to comply with the provisions of Article 11 (commencing with Section 29530) of Chapter 2 of Division 3 of Title 3 of the Government Code. (8619)

(e) A provision that the ordinance may be made inoperative not less than 60 days, but not earlier than the first day of the calendar quarter, following the county's lack of compliance with Article 11 (commencing with Section 29530) of Chapter 2 of Division 3 of Title 3 of the Government Code or following an increase by any city within the county of the rate of its sales or use tax above the rate in effect at the time the county ordinance was enacted. (8620)

(f) A provision that the amount subject to tax shall not include the amount of any sales tax or use tax imposed by the State of California upon a retailer or consumer. (8621)

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