California § 6369.5. 6369.5. (Amended by Stats. 1984, Ch. 1450, Sec. 1.)

California Statutes

§ 6369.5. — 6369.5. (Amended by Stats. 1984, Ch. 1450, Sec. 1.)

California § 6369.5.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 1.PART 1. SALES AND USE TAXES

Ch. 4.CHAPTER 4. Exemptions

Art. 1.ARTICLE 1. General Exemptions

This text of California § 6369.5. (6369.5. (Amended by Stats. 1984, Ch. 1450, Sec. 1.)) 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 § 6369.5. (2026).

Text

There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use, or other consumption, in this state of any medical oxygen delivery system, including, but not limited to, liquid oxygen containers, high pressure cylinders, and regulators, when sold, leased, or rented to an individual for the personal use of that individual as directed by a physician.

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