California § 6016.3. 6016.3. (Amended by Stats. 1971, Ch. 1777.)

California Statutes

§ 6016.3. — 6016.3. (Amended by Stats. 1971, Ch. 1777.)

California § 6016.3.

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 § 6016.3. (6016.3. (Amended by Stats. 1971, Ch. 1777.)) 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 § 6016.3. (2026).

Text

“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.

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