2016 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 1 - General Provisions and Definitions
Section 6010.8.
6010.8. (a) Sale and purchase do not include any lease or transfer of title of tangible personal property constituting any project to any participating party. As used in this section, project has the meaning specified in subparagraph (B) of paragraph (8) of subdivision (a) of Section 26003 of the Public Resources Code and participating party has the meaning specified in subparagraph (B) of paragraph (7) of subdivision (a) of Section 26003 of the Public Resources Code.
(b) This section shall remain in effect only until January 1, 2021, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2021, deletes or extends that date.
(Amended (as amended by Stats. 2012, Ch. 677, Sec. 35) by Stats. 2015, Ch. 788, Sec. 5. Effective January 1, 2016. Repealed as of January 1, 2021, by its own provisions. See later operative version, as amended by Sec. 6 of Stats. 2015, Ch. 788.)
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