Cal. Code Regs. Tit. 18, § 123 - Tangible Personal Property
All property that may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the senses, except land and improvements, is tangible personal property.
Notes
2. Editorial correction of NOTE filed 7-30-82 (Register 82, No. 31).
Note: Authority cited: Section 15606, Government Code. Reference: Sections 106, 110, 401, 401.5 and 601, Revenue and Taxation Code.
2. Editorial correction of NOTE filed 7-30-82 (Register 82, No. 31).
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