California Revenue and Taxation Code

§ 6390

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

RTC § 6390Div. 2 · Part 1 · Ch. 4 · Art. 2

Statute text

View on leginfo.ca.gov

There are exempted from the computation of the amount of the sales tax the rentals payable under a lease of tangible personal property (a) when such rentals are required to be included in the measure of the use tax or (b) when such property is situated outside this state.

Legislative history

Added by Stats. 1965, 1st Ex. Sess., Ch. 2.