{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6016.3","citation":"Rev. & Tax. Code, § 6016.3","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":"Amended by Stats. 1971, Ch. 1777.","effective":null,"html":"<p>“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.</p>","text":"“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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-6016-3","source":"California Legislative Information bulk export (pubinfo)"}