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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 1 - General Provisions and Definitions
Section 6016.3.
Universal Citation: CA Rev & Tax Code § 6016.3 (2020)
6016.3.
“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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