{"data":{"id":"us-ca/rtc-31202","jurisdiction":"us-ca","citation":"RTC § 31202","heading":"","body":"For purposes of this part, all of the following definitions shall apply:\n(a) “Heavy equipment property” means rental property of a qualified heavy equipment renter.\n(b) “Qualified heavy equipment renter” means a renter that satisfies both of the following:\n(1) The principal business of the renter is the rental of heavy equipment property.\n(2) The renter is engaged in a line of business described in Code 532412 or 532310 of the North American Industry Classification System published by the United States Office of Management and Budget, 2012 edition.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13.7. Property Tax Reimbursement Law [31201. - 31203.]"],"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":"5c67623e002b0c3976ed67738113c5c62cf6929fe722ccaa4073a5f08ef02dbf","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-31201","next":"us-ca/rtc-31203"},"notice":"GroundRules: Original legal text. Not legal advice."}