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California Law (Last Updated: March 4, 2014) |
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Revenue and Taxation Code - RTC |
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Division 2. OTHER TAXES |
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Part 10. PERSONAL INCOME TAX |
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Chapter 1. General Provisions and Definitions |
Section 17020.11.
Latest version.
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Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, applies, except as otherwise provided.
(Amended by Stats. 2003, Ch. 185, Sec. 6. Effective January 1, 2004.)