California Revenue and Taxation Code Section 6016.3

6016.3. 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.

(Amended by Stats. 1971, Ch. 1777.)

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Last modified: September 9, 2016