TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 650 COUNTY WATER COMMISSION USE TAX
SECTION 650.120 EFFECTIVE DATE


 

Section 650.120  Effective Date

 

When a given County Water Commission Use Tax goes into effect, it applies to purchases made on or after the effective date of the ordinance imposing the tax.  For this purpose, the date of the purchase is deemed to be the date of delivery of the property to the purchaser.  The same rule applies when determining the effective date of an increase or decrease in the rate of the County Water Commission Use Tax.