Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23049 — Definitions
Cal. Rev. & Tax. Code § 23049
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-10-06
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, shall apply, except as otherwise provided.
Citator
Cal. Rev. & Tax. Code § 23049 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, shall apply, except as otherwise provided.