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Business Taxes Law Guide – Revision 2022
 

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 3. The Use Tax

Article 3. Presumptions and Resale Certificates

Section 6244.5


6244.5. Leases of qualifying manufacturing property; "cost price." [Repealed by Stats. 2021, Ch. 432, (SB 824) effective January 1, 2021.]