California Revenue and Taxation Code

§ 201

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 201Div. 1 · Part 2 · Ch. 1 · Art. 1

All property in this State, not exempt under the laws of the United States or of this State, is subject to taxation under this code.

Legislative history

Enacted by Stats. 1939, Ch. 154.