Cal. Rev. & Tax. Code § 235

Current through the 2023 Legislative Session.
Section 235 - Lessee of tangible personal property owned by bank or financial corporation presumed owner

For the purposes of this division, the lessee of tangible personal property owned by a bank or financial corporation shall be conclusively presumed the owner of that property.

Ca. Rev. and Tax. Code § 235

Added by Stats. 1986, Ch. 1457, Sec. 8.