Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6016.3 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 6016.3
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Tangible personal property,” for the purpose of this part, includes any leased fixtures if the lessor has the right to remove the fixtures upon breach or termination of the lease, unless the lessor is also the lessor of the realty.
Citator
Cal. Rev. & Tax. Code § 6016.3 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Tangible personal property,” for the purpose of this part, includes any leased fixtures if the lessor has the right to remove the fixtures upon breach or termination of the lease, unless the lessor is also the lessor of the realty.