Section 24355.4.

Cal. Revenue and Taxation Code - RTC § 24355.4.
in effect
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For purposes of computing the depreciation deduction under Section 24349, a class life of four years shall be used for any qualified rent-to-own property as defined in Section 168(i)(14) of the Internal Revenue Code.

References

referencesCal. Revenue and Taxation Code - RTC § 24349.
referencesCal. Revenue and Taxation Code - RTC § 168.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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