California Code
CHAPTER 1 - General Provisions and Definitions
Section 6016.5.

6016.5. 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.

(Added by Stats. 1965, Ch. 1960.)

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Structure California Code

California Code

Revenue and Taxation Code - RTC

DIVISION 2 - OTHER TAXES

PART 1 - SALES AND USE TAXES

CHAPTER 1 - General Provisions and Definitions

Section 6001.

Section 6002.

Section 6003.

Section 6004.

Section 6005.

Section 6006.

Section 6006.1.

Section 6006.3.

Section 6006.5.

Section 6006.6.

Section 6007.

Section 6007.5.

Section 6008.

Section 6009.

Section 6009.1.

Section 6009.2.

Section 6010.

Section 6010.1.

Section 6010.3.

Section 6010.4.

Section 6010.5.

Section 6010.6.

Section 6010.65.

Section 6010.7.

Section 6010.8.

Section 6010.8.

Section 6010.9.

Section 6010.10.

Section 6010.11.

Section 6010.15.

Section 6010.30.

Section 6010.40.

Section 6010.50.

Section 6011.

Section 6011.1.

Section 6012.

Section 6012.1.

Section 6012.2.

Section 6012.3.

Section 6012.5.

Section 6012.6.

Section 6012.7.

Section 6012.8.

Section 6012.9.

Section 6013.

Section 6014.

Section 6015.

Section 6016.

Section 6016.3.

Section 6016.5.

Section 6017.

Section 6018.

Section 6018.1.

Section 6018.2.

Section 6018.4.

Section 6018.5.

Section 6018.6.

Section 6018.7.

Section 6018.8.

Section 6018.10.

Section 6019.

Section 6020.

Section 6021.

Section 6022.

Section 6023.

Section 6024.