Rev. & Tax. Code, § 6016 · Chapter 1. General Provisions and Definitions
Rev. & Tax. Code, § 6016
Not yet in force
Amended by Stats. 2026, Ch. 23, Sec. 9. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.
(a) “Tangible personal property” means either of the following:
(1) Personal property that can be seen, weighed, measured, felt, touched, or is in any other manner perceptible to the senses.
(2) A digital product and any copyright or patent interests associated therewith.
(b) The amendments made this section by the act adding this subdivision shall become operative on January 1, 2027.
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
“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.
Notes and commentary — not statutory text
History
Added by Stats. 1941, Ch. 36. Superseded January 1, 2027; see amendment by Stats. 2026, Ch. 23.
History (not yet in force)
Amended by Stats. 2026, Ch. 23, Sec. 9. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.
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=6016.
- Text hash
- sha256 24e013c14ac7076574e521d48cb04bf8b2352ee8cf6b5e63c66110c62cbc9f94
- 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
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.