Rev. & Tax. Code, § 411 · Article 1.3. Assessment of Implements of Husbandry
Rev. & Tax. Code, § 411
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
For the purposes of this article, “implement of husbandry” includes, but is not limited to, any tool, machine, equipment, appliance, device or apparatus used in the conduct of agricultural operations, except where such implements are intended for sale in the ordinary course of business.
“Implement of husbandry” also includes those implements of husbandry as defined in the Vehicle Code.
Notes and commentary — not statutory text
History
Added by Stats. 1970, Ch. 973.
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=411.
- Text hash
- sha256 da897634c2ad1f45cb75476cba1335bcb18a83767b9f90a64d37cdfbce486d42
- 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, § 411. Each shows the citation as that text prints it.
Revenue and Taxation Code
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