California Legal Codes and Statutes

§ 23049

Amended by Stats. 1993, Ch. 877, Sec. 36. Effective October 6, 1993.

Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 23049 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-1-general-provisions-and-definitions/article-2-definitions/section-23049

Other sections in Article 2 - Definitions

§ 23030§ 23031§ 23032§ 23033§ 23034§ 23035§ 23036§ 23036.1§ 23036.2§ 23036.3…§ 23051.7§ 23052§ 23053§ 23054§ 23055§ 23056§ 23057§ 23058§ 23059§ 23060

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