Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 235 — Taxable and Exempt Property
Cal. Rev. & Tax. Code § 235
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For the purposes of this division, the lessee of tangible personal property owned by a bank or financial corporation shall be conclusively presumed the owner of that property.
Citator
Cal. Rev. & Tax. Code § 235 — Taxable and Exempt Property is in force in the current edition of the Code, and nothing recorded condemns it.
For the purposes of this division, the lessee of tangible personal property owned by a bank or financial corporation shall be conclusively presumed the owner of that property.