Section 53737.

Cal. Government Code - GOV § 53737.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
The term “capital outlays” does not include the construction, acquisition, extensions of, or additions to utilities other than utilities for the furnishing of water supply. The term “utilities” shall not include sewage or sanitation facilities or airports.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements