{"data":{"id":"us-ca/rtc-6010.11","jurisdiction":"us-ca","citation":"RTC § 6010.11","heading":"","body":"“Sale” and “purchase,” for the purpose of this part, do not include any transfer of a qualified mass commuting vehicle pursuant to a safe harbor lease arrangement described in Section 168(f)(8) of the Internal Revenue Code of 1954, as amended by Section 208 of Public Law 97-248, Section 5 of Public Law 97-354, and Section 102 of Public Law 97-448, or pursuant to a sale-leaseback or lease-leaseback arrangement which includes a safe harbor lease arrangement. For purposes of this section, “qualified mass commuting vehicle” means a qualified mass commuting vehicle as defined in Section 103(b)(9) of the Internal Revenue Code of 1954.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 1. SALES AND USE TAXES [6001. - 7176.]","CHAPTER 1. General Provisions and Definitions [6001. - 6024.]"],"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":"ad394a50a937e85f4fdeece4d62831b9f43e007e93bb5649f7a4886e38c85b5a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6010.10","next":"us-ca/rtc-6010.15"},"notice":"GroundRules: Original legal text. Not legal advice."}