Cal. RTC § 411
This is the official text of Cal. RTC § 411, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
For the purposes of this article, “implement of husbandry” includes, but is not limited to, any tool, machine, equipment, appliance, device or apparatus used in the conduct of agricultural operations, except where such implements are intended for sale in the ordinary course of business.
“Implement of husbandry” also includes those implements of husbandry as defined in the Vehicle Code.
“Implement of husbandry” also includes those implements of husbandry as defined in the Vehicle Code.
Status: in_force · Read it on the official government site
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