Revenue and Taxation Code § 23049

ARTICLE 2. Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 23049Official source ↗

Amended by Stats. 1993, Ch. 877, Sec. 36. Effective October 6, 1993.

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