California Revenue and Taxation Code 6384 – Notwithstanding any other provision of law the tax imposed under this …
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Notwithstanding any other provision of law the tax imposed under this part shall apply to the gross receipts from the sale of any tangible personal property to contractors purchasing such property either as the agents of the United States or for their own account and subsequent resale to the United States for use in the performance of contracts with the United States for the construction of improvements on or to real property in this State.
(Amended by Stats. 1955, Ch. 795.)
Terms Used In California Revenue and Taxation Code 6384
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.