Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6006.1 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 6006.1
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The granting of possession of tangible personal property by a lessor to a lessee, or to another person at the direction of the lessee, is a continuing sale in this state by the lessor for the duration of the lease as respects any period of time the leased property is situated in this state,…
Citator
Cal. Rev. & Tax. Code § 6006.1 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
The granting of possession of tangible personal property by a lessor to a lessee, or to another person at the direction of the lessee, is a continuing sale in this state by the lessor for the duration of the lease as respects any period of time the leased property is situated in this state, irrespective of the time or place of delivery of the property to the lessee or such other person.