California Revenue and Taxation Code

§ 20808

RTC § 20808 Effective Jan 1, 2012Div. 2 · Part 10.6 · Ch. 1

Statute text

(a)(1) “Residential dwelling” means a dwelling, and the land surrounding that dwelling as is reasonably necessary for the use of the dwelling as a home, occupied by the claimant as his or her principal place of residence, and owned by any of the following:

(A)The claimant.

(B)The claimant and the claimant’s spouse.

…

Legislative history

Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.