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Chapter 4. Sales and Use Tax›Article 3. Manufacturers, Producers, Processors

§ 1525.3. Manufacturing Equipment—Leases of Tangible Personal Property. [Repealed]

California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/ID4D1AAA34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Sections 6244.5 and 6377, Revenue and Taxation Code.

History

  1. New section filed 3-5-96; operative 4-4-96 (Register 96, No. 10).

  2. Change without regulatory effect amending subsections (a) and (c), adding new subsections (e)-(e)(4), and amending Note filed 11-4-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 45).

  3. Change without regulatory effect adding subsection (f) filed 2-15-2005 pursuant to section 100, title 1, California Code of Regulations (Register 2005, No. 7).

  4. Change without regulatory effect repealing section filed 6-5-2014 pursuant to section 100, title 1, California Code of Regulations (Register 2014, No. 23).

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▸Contents — California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes

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