California Revenue and Taxation Code

§ 6016.3

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 6016.3Div. 2 · Part 1 · Ch. 1

Statute text

View on leginfo.ca.gov

“Tangible personal property,” for the purpose of this part, includes any leased fixtures if the lessor has the right to remove the fixtures upon breach or termination of the lease, unless the lessor is also the lessor of the realty.

Legislative history

Amended by Stats. 1971, Ch. 1777.