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California Code, Revenue and Taxation Code - RTC § 6016.3

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

“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.

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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 6016.3 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-6016-3/

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