California Revenue and Taxation Code

§ 6380

RTC § 6380 Effective Aug 20, 1998Div. 2 · Part 1 · Ch. 4 · Art. 1

Statute text

(a)There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, qualified property for use in space flight.

(b)For purposes of this section:

(1)“Qualified property” means any of the following:

…

Legislative history

Amended by Stats. 1998, Ch. 323, Sec. 7. Effective August 20, 1998. Operative January 1, 1999, by Sec. 35 of Ch. 323.