Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6016.5 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 6016.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Notwithstanding any other provision of law, “tangible personal property,” for purposes of this part, does not include telephone and telegraph lines, electrical transmission and distribution lines, and the poles, towers, or conduit by which they are supported or in which they are contained.
Citator
Cal. Rev. & Tax. Code § 6016.5 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
Notwithstanding any other provision of law, “tangible personal property,” for purposes of this part, does not include telephone and telegraph lines, electrical transmission and distribution lines, and the poles, towers, or conduit by which they are supported or in which they are contained.