Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6009 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 6009
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Use” includes the exercise of any right or power over tangible personal property incident to the ownership of that property, and also includes the possession of, or the exercise of any right or power over, tangible personal property by a lessee under a lease, except that it does not include the…
Citator
Cal. Rev. & Tax. Code § 6009 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Use” includes the exercise of any right or power over tangible personal property incident to the ownership of that property, and also includes the possession of, or the exercise of any right or power over, tangible personal property by a lessee under a lease, except that it does not include the sale of that property in the regular course of business.