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 ↗

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.