California Statutes
§ 23049. — 23049. (Amended by Stats. 1993, Ch. 877, Sec. 36.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 1. CHAPTER 1. General Provisions and Definitions·Art. 2. ARTICLE 2. Definitions
Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, shall apply, except as otherwise provided.
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California § 23049. (23049. (Amended by Stats. 1993, Ch. 877, Sec. 36.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1993, Ch. 877, Sec. 36. Effective October 6, 1993.