California Revenue and Taxation Code

§ 218.4

RTC § 218.4 Effective Sep 29, 2010Div. 1 · Part 2 · Ch. 1 · Art. 1

Statute text

(a)For purposes of this section, all of the following apply:

(1)“Owner” includes a person purchasing the dwelling under a contract of sale or who holds shares or membership in a cooperative housing corporation, which holding is a requisite to the exclusive right of occupancy of a dwelling.

(2)(A) “Dwelling” means a building, structure, or other shelter constituting a place of abode, whether real property or personal property, and any land on which it may be situated. A two-dwelling unit shall be considered as two separate single-family dwellings.

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Legislative history

Added by Stats. 2010, Ch. 447, Sec. 4. (AB 1662) Effective September 29, 2010.