California Revenue and Taxation Code 6016.5 – Notwithstanding any other provision of law, “tangible personal …
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Notwithstanding any other provision of law, “tangible personal property,” for purposes of this part, does not include telephone and telegraph lines, electrical transmission and distribution lines, and the poles, towers, or conduit by which they are supported or in which they are contained.
(Added by Stats. 1965, Ch. 1960.)
Terms Used In California Revenue and Taxation Code 6016.5
- Personal property: All property that is not real property.