§ 6016.3
40 words·~1 min read·
/ca/revenue-and-taxation-code/6016-3A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“Tangible personal property,” for the purpose of this part, includes any leased fixtures if the lessor has the right to remove the fixtures upon breach or termination of the lease, unless the lessor is also the lessor of the realty.