Cal. RTC § 6016.3
This is the official text of Cal. RTC § 6016.3, 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
“Tangible personal property,” for the purpose of this part, includes any leased fixtures if the lessor has the right to remove the fixtures upon breach or termination of the lease, unless the lessor is also the lessor of the realty.
Status: in_force · Read it on the official government site
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