BlackletterCalifornia law

Revenue and Taxation Code § 17020.11

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 17020.11Official source ↗Ask about this

Amended by Stats. 2003, Ch. 185, Sec. 6. Effective January 1, 2004.

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