{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6010.11","citation":"Rev. & Tax. Code, § 6010.11","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 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 1. General Provisions and Definitions [6001. - 6024.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-1"}],"history":"Added by Stats. 1984, Ch. 1511, Sec. 1.   Effective September 28, 1984.","effective":"1984-09-28","html":"<p>“Sale” and “purchase,” for the purpose of this part, do not include any transfer of a qualified mass commuting vehicle pursuant to a safe harbor lease arrangement described in Section <a href=\"/rtc/168\">168</a>(f)(8) of the Internal Revenue Code of 1954, as amended by Section <a href=\"/rtc/208\">208</a> of Public Law 97-248, Section <a href=\"/rtc/5\">5</a> of Public Law 97-354, and Section <a href=\"/rtc/102\">102</a> of Public Law 97-448, or pursuant to a sale-leaseback or lease-leaseback arrangement which includes a safe harbor lease arrangement. For purposes of this section, “qualified mass commuting vehicle” means a qualified mass commuting vehicle as defined in Section <a href=\"/rtc/103\">103</a>(b)(9) of the Internal Revenue Code of 1954.</p>","text":"“Sale” and “purchase,” for the purpose of this part, do not include any transfer of a qualified mass commuting vehicle pursuant to a safe harbor lease arrangement described in Section 168(f)(8) of the Internal Revenue Code of 1954, as amended by Section 208 of Public Law 97-248, Section 5 of Public Law 97-354, and Section 102 of Public Law 97-448, or pursuant to a sale-leaseback or lease-leaseback arrangement which includes a safe harbor lease arrangement. For purposes of this section, “qualified mass commuting vehicle” means a qualified mass commuting vehicle as defined in Section 103(b)(9) of the Internal Revenue Code of 1954.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-6010-11","source":"California Legislative Information bulk export (pubinfo)"}