DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 3. Assessment Generally 401-681›ARTICLE 1.3. Assessment of Implements of Husbandry 410-414

§ 411

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

For the purposes of this article, “implement of husbandry” includes, but is not limited to, any tool, machine, equipment, appliance, device or apparatus used in the conduct of agricultural operations, except where such implements are intended for sale in the ordinary course of business.

“Implement of husbandry” also includes those implements of husbandry as defined in the Vehicle Code.

(Added by Stats. 1970, Ch. 973.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Revenue and Taxation Code

California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.