§ 31203

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

Any property tax reimbursement collected by a qualified heavy equipment renter shall conform to Section 1656.5 of the Civil Code.

(Added by Stats. 2017, Ch. 505, Sec. 2. (AB 1130) Effective January 1, 2018.)

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California Revenue and Taxation Code

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