California Revenue and Taxation Code

§ 2191.3

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

RTC § 2191.3 Effective Jan 1, 2008Div. 1 · Part 4 · Ch. 2

(a)The tax collector may make the filing specified in subdivision (b) where either of the following occurs:

(1)There is a tax on any of the following:

(A)A possessory interest secured only by a lien on that taxed possessory interest.

…

Legislative history

Amended by Stats. 2007, Ch. 189, Sec. 2. Effective January 1, 2008.