California Statutes
§ 6016.5. — 6016.5. (Added by Stats. 1965, Ch. 1960.)
California·Code RTC Revenue 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
Notwithstanding any other provision of law, “tangible personal property,” for purposes of this part, does not include telephone and telegraph lines, electrical transmission and distribution lines, and the poles, towers, or conduit by which they are supported or in which they are contained.
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California § 6016.5. (6016.5. (Added by Stats. 1965, Ch. 1960.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1965, Ch. 1960.