California Revenue and Taxation Code

§ 31202

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 31202 Effective Jan 1, 2018Div. 2 · Part 13.7

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:

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Legislative history

Added by Stats. 2017, Ch. 505, Sec. 2. (AB 1130) Effective January 1, 2018.