California Revenue and Taxation Code § 31202

Revenue and Taxation Code
Open in Lexace · Ask the AI about this section
For purposes of this part, all of the following definitions shall apply: (a) “Heavy equipment property” means rental property of a qualified heavy equipment renter. (b) “Qualified heavy equipment renter” means a renter that satisfies both of the following: (1) The principal business of the renter is the rental of heavy equipment property. (2) The renter is engaged in a line of business described in Code 532412 or 532310 of the North American Industry Classification System published by the United States Office of Management and Budget, 2012 edition.

‹ Prev All California sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.