Section 6010.8 - [Operative 1/1/2026] Lease or transfer of title of tangible personal property constituting any project to any participating party(a) "Sale" and "purchase" do not include any lease or transfer of title of tangible personal property constituting any project to any participating party. As used in this section, "project" has the meaning specified in subparagraph (B) of paragraph (7) of subdivision (a) of Section 26003 of the Public Resources Code and "participating party" has the meaning specified in subparagraph (B) of paragraph (6) of subdivision (a) of Section 26003 of the Public Resources Code.(b) This section shall become operative on January 1, 2026.Ca. Rev. and Tax. Code § 6010.8
Amended by Stats 2019 ch 690 (AB 1583),s 15, eff. 1/1/2020.Amended by Stats 2015 ch 788 (AB 1269),s 6, eff. 1/1/2016.Added by Stats 2012 ch 677 (SB 1128),s 36, eff. 1/1/2013.