HomeMy WebLinkAboutMINUTES - 12181984 - X.15 1�
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on December 18, 1984 , by the following vote:
AYES: Supervisors Powers , Fanden, Schroder , McPeak , Torlakson
NOES: None
ABSENT: None
ABSTAIN: None RESOLUTION NO . 84/761
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SUBJECT: Waiving the County' s Claims for State
Reimbursement of Sales and Use Tax Revenues
WHEREAS Section 6010 . 11 has been added to the Revenue and
Taxation Code by passage of Assembly Bill 2504 in the 1983- 1984
regular session of the California Legislature which exempts from the
definition of "sale" and "purchase" for the purpose of sales and use
taxes any transfer of a qualified mass-commuting vehicle pursuant to
a safe-harbor lease arrangement as described in Section 163(f) (8) of
the Internal Revenue Code of 1954 , as amended .
WHEREAS Assembly Bill 2504 provides that such exemption
shall apply only to those transfers of qualified mass-commuting
vehicles which occur within a county in which the Board of Supervisors
of that county adopts a resolution that waives the county' s claims for
State reimbursement of sales and use tax revenues lost by it as a
result of such exemption.
IT IS RESOLVED AND ORDERED by the Board of Supervisors of
the County of Contra Costa as follows:
Section 1 . Waiver of County Claim for State Reimbursement
As required by Section 2 of Assembly Bill 2504 in the
regular session of the 1983-1984 California Legislature ,
the County of Contra Costa hereby waives its right to
reimbursement pursuant to Section 2230 of the Revenue and
Taxation Code or otherwise of any claims to reimbursement
of sales and use tax revenues lost by it as a result of
the exemption provided by Section 6010. 11 of the Revenue
and Taxation Code added by such Assembly Bill .
Section 2. This Resolution shall take effect at such time
as Assembly Bill 2504 is signed by the Governor and becomes
law .
(.hereby certify that this is a true and correct copy of
Sn action taken and entered on the minutes of the
Board of Supervisors on the date shown.
cc: CCC Transportation Authority A�Tr=s'r�n. ����„ 8
County Administrator L,►-Zff4-( —
Auditor-Controller PH:L BATCHELOK. Cierk of ihe hoard
Treasurer-Tax Collector
of Supervisors and County Administrator
by . D.Puty
00 186
RESOLUTION NO . 84/761
Sales/Use Tax Revenue State Reimb Waived
Safe-Harbor Lease Arrgmt -
Same as 1 above
Mass--Commut.ing• Vehicles
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