Revenue and Taxation Code section 411

For the purposes of this article, “implement of husbandry” includes, but is not limited to, any tool, machine, equipment, appliance, device or apparatus used in the conduct of agricultural operations, except where such implements are intended for sale in the ordinary course of business.

“Implement of husbandry” also includes those implements of husbandry as defined in the Vehicle Code.

Source: Section 411, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=411. (accessed Jun. 2, 2025).

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Last Updated

May 12, 2025

§ 411’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_411

Original Source: Section 411, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=411. (last accessed May 12, 2025).