California Revenue and Taxation Code

§ 74

RTC § 74 Effective Jul 28, 1999Div. 1 · Part 0.5 · Ch. 3

Statute text

(a)For purposes of subdivision (a) of Section 2 of Article XIII A of the Constitution, “newly constructed” does not include the construction or installation of any fire sprinkler system, other fire extinguishing system, fire detection system, or fire-related egress improvement that is constructed or installed on or after November 7, 1984.

(b)Notwithstanding any other provision of this chapter or Chapter 3.5 (commencing with Section 75), neither “newly constructed” nor “new construction” includes the construction or installation of any fire sprinkler system, other fire extinguishing system, fire detection system, or fire-related egress improvement that is constructed or installed on or after November 7, 1984.

(c)For purposes of this section:

…

Legislative history

Amended by Stats. 1999, Ch. 200, Sec. 1. Effective July 28, 1999.