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Chapter 4. Sales and Use Tax›Article 3. Manufacturers, Producers, Processors›Appendix B Construction Contracts - Partial Exemption Certificate for Manufacturing and Research & Development Equipment — Section 6377.1

§ 1525.7. Rural Investment Tax Exemption. [Repealed]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/ID513BCB34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Section 6378.1, Revenue and Taxation Code.

History

  1. New section and appendices A and B filed 6-7-2002; effective 7-7-2002; operative 1-1-2001 pursuant to Revenue and Taxation Code sections 7051 and 6378.1 (Register 2002, No. 23).

  2. Change without regulatory effect amending subsection (a) and appendices A and B filed 8-19-2004 pursuant to section 100, title 1, California Code of Regulations (Register 2004, No. 34).

  3. Change without regulatory effect repealing section and appendices A and B filed 5-11-2010 pursuant to section 100, title 1, California Code of Regulations (Register 2010, No. 20).

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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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