California Statutes
§ 6390. — 6390. (Added by Stats. 1965, 1st Ex. Sess., Ch. 2.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1. PART 1. SALES AND USE TAXES·Ch. 4. CHAPTER 4. Exemptions·Art. 2. ARTICLE 2. Exemptions From Sales Tax
There are exempted from the computation of the amount of the sales tax the rentals payable under a lease of tangible personal property (a)
when such rentals are required to be included in the measure of the use tax or (b)
when such property is situated outside this state.
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California § 6390. (6390. (Added by Stats. 1965, 1st Ex. Sess., Ch. 2.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
In Re China Peak Resort, Debtor. California State Board of Equalization v. Sierra Summit, Inc.
847 F.2d 570 (Ninth Circuit, 1988)
Legislative History
Added by Stats. 1965, 1st Ex. Sess., Ch. 2.