There is a newer version of the California Code
2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 1 - SALES AND USE TAXES
CHAPTER 1 - General Provisions and Definitions
Section 6016.3
CA Rev & Tax Code § 6016.3 (through 2013 Leg Sess) What's This?
“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.
(Amended by Stats. 1971, Ch. 1777.)
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