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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 6023.

CA Rev & Tax Code § 6023 (2016) What's This?

6023. 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.

(Added by Stats. 1971, Ch. 1777.)

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