California Revenue and Taxation Code

§ 107.4

RTC § 107.4 Effective Jan 1, 2011Div. 1 · Part 1 · Ch. 1

Statute text

(a)For purposes of paragraph (1) of subdivision (a) of Section 107, there is no independent possession or use of land or improvements if that possession or use is pursuant to a contract that includes, but is not limited to, a long-term lease, for the private construction, renovation, rehabilitation, replacement, management, or maintenance of housing for active duty military personnel or their dependents, or both, if all of the following criteria are met:

(1)The military housing constructed and managed by private contractor is situated on a military facility under military control, and the construction of that housing is performed under military guidelines in the same manner as construction that is performed by the military.

(2)All services normally provided by a municipality are required to be purchased from the military facility or a provider designated by the military.

…

Legislative history

Amended by Stats. 2010, Ch. 327, Sec. 1. (SB 1250) Effective January 1, 2011.