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California Revenue and Taxation Code

§ 235

RTC § 235Div. 1 · Part 2 · Ch. 1 · Art. 1
For the purposes of this division, the lessee of tangible personal property owned by a bank or financial corporation shall be conclusively presumed the owner of that property.

Legislative history

Added by Stats. 1986, Ch. 1457, Sec. 8.

Source: California Revenue and Taxation Code § 235 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.