{"data":{"id":"us-ca/rtc-6016.5","jurisdiction":"us-ca","citation":"RTC § 6016.5","heading":"","body":"Notwithstanding any other provision of law, “tangible personal property,” for purposes of this part, does not include telephone and telegraph lines, electrical transmission and distribution lines, and the poles, towers, or conduit by which they are supported or in which they are contained.","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":"ab26f6a7df3005d2f49a9f60788cc9d492b421dbebab5a353fae5abc5fabc330","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6016.3","next":"us-ca/rtc-6017"},"notice":"GroundRules: Original legal text. Not legal advice."}