Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 11. CORPORATION TAX LAW [23001 - 25141]
( Heading of Part 11 amended by Stats. 2001, Ch. 543, Sec. 21. ) CHAPTER 1. General Provisions and Definitions [23001 - 23060]
( Chapter 1 added by Stats. 1949, Ch. 557. ) ARTICLE 2. Definitions [23030 - 23060]
( Article 2 added by Stats. 1949, Ch. 557. ) 23049.
Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 36. Effective October 6, 1993.)