California Revenue and Taxation Code

§ 74.6

RTC § 74.6 Effective Jan 1, 2012Div. 1 · Part 0.5 · Ch. 3

Statute text

(a)For purposes of paragraph (4) of subdivision (c) of Section 2 of Article XIIIA of the California Constitution, “newly constructed” and “new construction” does not include the construction, installation, removal, or modification of any portion or structural component of an existing building or structure to the extent that it is done for the purpose of making the building or structure more accessible to, or more usable by, a disabled person.

(b)For the purposes of this section, “disabled person” means a person who suffers from a physical impairment that substantially limits one or more of that person’s major life activities.

(c)The exclusion provided for in subdivision (a) shall apply to all buildings or structures except for those buildings or structures that qualify for the exclusion provided for in subdivision (a) of Section 74.3.

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Legislative history

Amended by Stats. 2011, Ch. 351, Sec. 6. (SB 947) Effective January 1, 2012. Note: ACA 8 was adopted as Prop. 177 on June 7, 1994.