Cal. RTC § 6016
This is the official text of Cal. RTC § 6016, 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
[Added by Stats. 1941, Ch. 36. Superseded January 1, 2027; see amendment by Stats. 2026, Ch. 23.]
“Tangible personal property” means personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the senses.
[Amended by Stats. 2026, Ch. 23, Sec. 9. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.]
(a) “Tangible personal property” means either of the following:
(1) Personal property that can be seen, weighed, measured, felt, touched, or is in any other manner perceptible to the senses.
(2) A digital product and any copyright or patent interests associated therewith.
(b) The amendments made this section by the act adding this subdivision shall become operative on January 1, 2027.
“Tangible personal property” means personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the senses.
[Amended by Stats. 2026, Ch. 23, Sec. 9. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.]
(a) “Tangible personal property” means either of the following:
(1) Personal property that can be seen, weighed, measured, felt, touched, or is in any other manner perceptible to the senses.
(2) A digital product and any copyright or patent interests associated therewith.
(b) The amendments made this section by the act adding this subdivision shall become operative on January 1, 2027.
Status: in_force · Read it on the official government site
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