Cal. Rev. & Tax. Code § 6016.5

Current through the 2023 Legislative Session.

Section 6016.5 - Telephone and telegraph lines and electrical transmission and distribution lines

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.

Ca. Rev. and Tax. Code § 6016.5

Added by Stats. 1965, Ch. 1960.