{"data":{"id":"us-ca/rtc-17020.11","jurisdiction":"us-ca","citation":"RTC § 17020.11","heading":"","body":"Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, applies, except as otherwise provided.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"0552f71188bfd4bbdf906d02d8b1ee06128453c9ae6c79f856b42e4026d08eb5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17020.9","next":"us-ca/rtc-17020.12"},"notice":"GroundRules: Original legal text. Not legal advice."}