Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6010.4 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 6010.4
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If two or more persons engaged in the production and distribution of motion pictures for use in any media form a partnership for the purpose of reducing the cost of producing motion pictures through the sharing of the use of equipment, studio facilities and the services of personnel, the…
Citator
Cal. Rev. & Tax. Code § 6010.4 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
If two or more persons engaged in the production and distribution of motion pictures for use in any media form a partnership for the purpose of reducing the cost of producing motion pictures through the sharing of the use of equipment, studio facilities and the services of personnel, the furnishing (without transferring title to tangible personal property) of such equipment, facilities and services by the partnership to its members for the purpose of the production of motion pictures by its members shall not constitute either a “sale” or “purchase.”