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Section 6356.6, Revenue and Taxation Code.

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Abstract

partially exempts from sales and use tax the sale of, and the storage, use, or other consumption in this state, of offroad commercial timber harvesting equipment and machinery, and parts of off-road commercial timber harvesting equipment and machinery, that are purchased by a qualified person for use primarily in timber harvesting. The terms “off-road commercial timber harvesting equipment and machinery, ” “parts of off-road commercial timber harvesting equipment and machinery, ” “qualified person, ” and “commercial timber harvesting operations ” are defined below. For the period commencing on September 1, 2001, and ending on December 31, 2001, the partial exemption applies to the taxes imposed by sections 6051 and 6201 of the Revenue and Taxation Code (4.75%), but does not apply to the taxes imposed pursuant to sections 6051.2 and 6201.2 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use Tax Law, the Transactions and Use Tax Law, or section 35 of article XIII of the California Constitution. For the period commencing on January 1, 2002, and ending on June 30, 2004, the partial exemption applies to th

Year: 2011
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