Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6010.1 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 6010.1
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The possession of tangible personal property by a lessee, or by another person at the direction of the lessee, is a continuing purchase for use in this state by the lessee as respects any period of time the leased property is situated in this state, irrespective of the time or place of delivery…
Citator
Cal. Rev. & Tax. Code § 6010.1 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
The possession of tangible personal property by a lessee, or by another person at the direction of the lessee, is a continuing purchase for use in this state by the lessee 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.