Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 411 — Assessment of Implements of Husbandry
Cal. Rev. & Tax. Code § 411
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For the purposes of this article, “implement of husbandry” includes, but is not limited to, any tool, machine, equipment, appliance, device or apparatus used in the conduct of agricultural operations, except where such implements are intended for sale in the ordinary course of business.
Citator
Cal. Rev. & Tax. Code § 411 — Assessment of Implements of Husbandry is in force in the current edition of the Code, and nothing recorded condemns it.
For the purposes of this article, “implement of husbandry” includes, but is not limited to, any tool, machine, equipment, appliance, device or apparatus used in the conduct of agricultural operations, except where such implements are intended for sale in the ordinary course of business.
“Implement of husbandry” also includes those implements of husbandry as defined in the Vehicle Code.