California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 225
Official textleginfo.legislature.ca.govlast amended
# (a)
A trailer, semitrailer, logging dolly, pole or pipe dolly, or trailer bus, that has a valid identification plate issued to it pursuant to Section 5014.1 of the Vehicle Code, or any auxiliary dolly or tow dolly is exempt from personal property taxation.
# (b)
The exemption provided for in subdivision (a) does not apply to a logging dolly that is used exclusively off-highway.
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