California Statutes
§ 6023. — 6023. (Added by Stats. 1971, Ch. 1777.)
California § 6023.
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 § 6023. (6023. (Added 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 § 6023. (2026).
Text
“Mobile transportation equipment” includes equipment such as railroad cars and locomotives, buses, trucks (except “one-way rental trucks”), truck tractors, truck trailers, dollies, bogies, chassis, reusable cargo shipping containers, aircraft and ships, and tangible personal property which is or becomes a component part of such equipment. “Mobile transportation equipment” does not include passenger vehicles as defined in Section 465 of the Vehicle Code, trailers and baggage containers designed for hauling by passenger vehicles, or “one-way rental trucks” as defined and identified pursuant to Section 6024.
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Legislative History
Added by Stats. 1971, Ch. 1777.
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Bluebook (online)
California § 6023., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6023..