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California Code, Revenue and Taxation Code - RTC § 31202

Current as of January 01, 2025 | Updated by Findlaw Staff

For purposes of this part, all of the following definitions shall apply:

(a) “Heavy equipment property” means rental property of a qualified heavy equipment renter.

(b) “Qualified heavy equipment renter” means a renter that satisfies both of the following:

(1) The principal business of the renter is the rental of heavy equipment property.

(2) The renter is engaged in a line of business described in Code 532412 or 532310 of the North American Industry Classification System published by the United States Office of Management and Budget, 2012 edition.

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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 31202 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-31202/

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