California Revenue and Taxation Code

§ 6016.5

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

RTC § 6016.5Div. 2 · Part 1 · Ch. 1

Statute text

View on leginfo.ca.gov

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.

Legislative history

Added by Stats. 1965, Ch. 1960.