All property that may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the senses, except land and improvements, is tangible personal property.

Note: Authority cited: Section 15606, Government Code. Reference: Sections 106, 110, 401, 401.5 and 601, Revenue and Taxation Code.

History

1. New Note filed 10-26-77; effective thirtieth day thereafter (Register 77, No. 44).

2. Editorial correction of Note filed 7-30-82 (Register 82, No. 31).