Revenue and Taxation Code section 6016.5

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.

Source: Section 6016.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6016.­5.­ (updated Jan. 1, 1965; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 6016.5's source at ca​.gov