{"data":{"id":"us-ca/rtc-23049","jurisdiction":"us-ca","citation":"RTC § 23049","heading":"","body":"Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, shall apply, except as otherwise provided.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 1. General Provisions and Definitions [23001. - 23060.]","ARTICLE 2. Definitions [23030. - 23060.]"],"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":"03887c6a24f9d66c3bc1528134f456b2714e03b16171a017342cea7599783625","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23048","next":"us-ca/rtc-23049.1"},"notice":"GroundRules: Original legal text. Not legal advice."}