Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6369.5 — General Exemptions
Cal. Rev. & Tax. Code § 6369.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1984-09-26
- Current through
- Nov 2, 2026 (California Legislative Counsel)
There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use, or other consumption, in this state of any medical oxygen delivery system, including, but not limited to, liquid oxygen containers, high pressure cylinders, and regulators, when sold,…
Citator
Cal. Rev. & Tax. Code § 6369.5 — General Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.
There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use, or other consumption, in this state of any medical oxygen delivery system, including, but not limited to, liquid oxygen containers, high pressure cylinders, and regulators, when sold, leased, or rented to an individual for the personal use of that individual as directed by a physician.