Rev. & Tax. Code, § 6010.10 · Chapter 1. General Provisions and Definitions
Rev. & Tax. Code, § 6010.10
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) “Sale” and “purchase,” for the purposes of this part, do not include any transfer of title of tangible personal property constituting any project or pollution control facility to the Capital Programs and Climate Financing Authority by any participating party, nor any lease or transfer of title of tangible personal property constituting any project or pollution control facility by the authority to any participating party, when the transfer or lease is made pursuant to Division 27 (commencing with Section 44500) of the Health and Safety Code. The terms “project,” “pollution control facility,” and “participating party” as used in this section have the meanings ascribed to them in Sections 44506 and 44508 of the Health and Safety Code.
(b) This section shall only apply to a project or pollution control facility that is a “project” or “pollution control facility” as defined in Section 44508 of the Health and Safety Code as amended by Chapter 756 of the Statutes of 1999.
(c) This section shall not apply to a project for which the authority refunds bonds or evidences of indebtedness not originally issued by the authority, and the authority makes a finding that the project being refinanced qualifies as a project under Division 27 (commencing with Section 44500) of the Health and Safety Code.
Notes and commentary — not statutory text
History
Amended by Stats. 2025, Ch. 710, Sec. 19. (AB 786) Effective January 1, 2026.
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=6010.10.
- Text hash
- sha256 41ce2949549fd9f818709a84ae8f4e3e3e2d3babe7b51dab0c03d9c223d15ba3
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Health and Safety Code
- Health & Saf. Code, div. 27CALIFORNIA POLLUTION CONTROL FINANCING AUTHORITY ACTPrinted as Division 27 (commencing with Section 44500) of the Health and Safety Code
- Health & Saf. Code, § 44506Printed as Sections 44506 and 44508 of the Health and Safety Code
- Health & Saf. Code, § 44508Printed as Section 44508 of the Health and Safety Code | Sections 44506 and 44508 of the Health and Safety Code
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