C
190.0060 Asphalt and Similar Products. Persons who agree to furnish and apply asphalt or other similar products on a lump-sum basis are considered the consumers of such products, provided such application constitutes improvement of real property. The materials must be applied in such a manner as to convert them to real property upon application.
Where such products are applied by pressure spraying, the requirement is complied with. The mere dumping, however, of rock, sand, or gravel, which requires further spreading before materials reach their final resting place, is regarded as mere delivery and not as improving real property. 9/1/53.
Share it with us in the text boxes below!
Please keep in mind that you will not receive a response upon sharing your feedback with us.
If you need help with tax questions, online services, or payment please call the BOE Customer Service Center at 1-800-400-7115.
For your security, please do not include any private information such as social security numbers or contact information when submitting this form.
Thank you for helping us improve the California taxpayers' experience on boe.ca.gov.
