Section 6016

Rev. & Tax. Code § 6016, under General Provisions and Definitions.

Rev. & Tax. Code § 6016

“Tangible personal property” means personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the senses.

(Added by Stats. 1941, Ch. 36. Superseded January 1, 2027; see amendment by Stats. 2026, Ch. 23.)