{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17020.11","citation":"Rev. & Tax. Code, § 17020.11","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-1"}],"history":"Amended by Stats. 2003, Ch. 185, Sec. 6.   Effective January 1, 2004.","effective":"2004-01-01","html":"<p>Section <a href=\"/rtc/7701\">7701</a>(h) of the Internal Revenue Code, relating to motor vehicle operating leases, applies, except as otherwise provided.</p>","text":"Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, applies, except as otherwise provided.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-17020-11","source":"California Legislative Information bulk export (pubinfo)"}