Rev. & Tax. Code, § 31202 · Part 13.7. Property Tax Reimbursement Law
Rev. & Tax. Code, § 31202
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
For purposes of this part, all of the following definitions shall apply:
(a) “Heavy equipment property” means rental property of a qualified heavy equipment renter.
(b) “Qualified heavy equipment renter” means a renter that satisfies both of the following:
(1) The principal business of the renter is the rental of heavy equipment property.
(2) The renter is engaged in a line of business described in Code 532412 or 532310 of the North American Industry Classification System published by the United States Office of Management and Budget, 2012 edition.
Notes and commentary — not statutory text
History
Added by Stats. 2017, Ch. 505, Sec. 2. (AB 1130) Effective January 1, 2018.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=31202.
- Text hash
- sha256 5c67623e002b0c3976ed67738113c5c62cf6929fe722ccaa4073a5f08ef02dbf
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 31202. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.