California Revenue and Taxation Code Section 23049

CA Rev & Tax Code § 23049 (2017)  

Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, shall apply, except as otherwise provided.

(Amended by Stats. 1993, Ch. 877, Sec. 36. Effective October 6, 1993.)

Last modified: October 25, 2018