(a) The county shall contract with the State Board of Equalization for the administration of any tax imposed under this part, and the state board shall be reimbursed for its cost in the administration of the tax.
(b) The county shall also reimburse the state board for its cost of preparation to administer the tax.
(Added by Stats. 1981, Ch. 541, Sec. 14. Effective September 17, 1981.)