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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)Except as provided in Section 83.5, “personal property” includes all property except real estate.
(b)This section shall go into effect on the date Chapter 4.5 (commencing with Section 83) of Part 0.5 goes into effect pursuant to subdivision (a) of Section 88.

Legislative history

Repealed (in Sec. 5) and added by Stats. 2020, Ch. 58, Sec. 6. (SB 364) Effective September 9, 2020. Section conditionally operative by it own provisions.

Source: California Revenue and Taxation Code § 106 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.