California Revenue and Taxation Code Section 6010.8

CA Rev & Tax Code § 6010.8 (2017)  

(a) “Sale” and “purchase” do not include any lease or transfer of title of tangible personal property constituting any project to any participating party. As used in this section, “project” has the meaning specified in subparagraph (B) of paragraph (8) of subdivision (a) of Section 26003 of the Public Resources Code and “participating party” has the meaning specified in subparagraph (B) of paragraph (7) of subdivision (a) of Section 26003 of the Public Resources Code.

(b) This section shall remain in effect only until January 1, 2021, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2021, deletes or extends that date.

(Amended (as amended by Stats. 2012, Ch. 677, Sec. 35) by Stats. 2015, Ch. 788, Sec. 5. (AB 1269) Effective January 1, 2016. Repealed as of January 1, 2021, by its own provisions. See later operative version, as amended by Sec. 6 of Stats. 2015, Ch. 788.)

Last modified: October 25, 2018