Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6009.1 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 6009.1

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

“Storage” and “use” do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently transporting it outside the state for use thereafter solely outside the state, or for the purpose of being processed, fabricated, or…

Citator

Cal. Rev. & Tax. Code § 6009.1 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“Storage” and “use” do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently transporting it outside the state for use thereafter solely outside the state, or for the purpose of being processed, fabricated, or manufactured into, attached to or incorporated into, other tangible personal property to be transported outside the state and thereafter used solely outside the state.