California Revenue and Taxation Code
§ 106
RTC § 106 Effective Sep 9, 2020Div. 1 · Part 1 · Ch. 1
Statute text
View on leginfo.ca.gov(a)“Personal property” includes all property except real estate.
(b)This section shall be in effect until the date Chapter 4.5 (commencing with Section 83) of Part 0.5 goes into effect pursuant to subdivision (a) of Section 88, and as of that date is repealed.
Legislative history
Amended by Stats. 2020, Ch. 58, Sec. 5. (SB 364) Effective September 9, 2020. Conditionally repealed by its own provisions. See later operative version added by Sec. 6 of Stats. 2020, Ch. 58.