California § 6006.1. 6006.1. (Added by Stats. 1965, 1st Ex. Sess., Ch. 2.)

California Statutes

§ 6006.1. — 6006.1. (Added by Stats. 1965, 1st Ex. Sess., Ch. 2.)

California § 6006.1.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 1.PART 1. SALES AND USE TAXES

Ch. 1.CHAPTER 1. General Provisions and Definitions

This text of California § 6006.1. (6006.1. (Added by Stats. 1965, 1st Ex. Sess., Ch. 2.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 6006.1. (2026).

Text

The granting of possession of tangible personal property by a lessor to a lessee, or to another person at the direction of the lessee, is a continuing sale in this state by the lessor for the duration of the lease as respects any period of time the leased property is situated in this state, irrespective of the time or place of delivery of the property to the lessee or such other person.

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