California Revenue and Taxation Code

§ 6356.6

RTC § 6356.6 Effective Jan 1, 2012Div. 2 · Part 1 · Ch. 4 · Art. 1

Statute text

(a)There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage and use of, or other consumption in this state of, equipment and machinery designed primarily for off-road use in commercial timber harvesting operations, and the parts thereof, that is purchased for use by a qualified person to be used primarily in harvesting timber.

(b)The State Board of Equalization may adopt emergency regulations to specify equipment and machinery exempted by this section, and may revise those regulations from time to time.

(c)For purposes of this section, “qualified person” means any person engaged in commercial timber harvesting.

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Legislative history

Amended by Stats. 2011, Ch. 727, Sec. 8. (AB 242) Effective January 1, 2012.