Cal. Rev. & Tax. Code § 23049

Current through the 2023 Legislative Session.

Section 23049 - Applicability of IRC Section 7701(h)

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

Ca. Rev. and Tax. Code § 23049

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