California Revenue & Taxation Code

Cal. Rev. & Tax. Code § 106

Official textleginfo.legislature.ca.govlast amended Sep 09, 2020

# (a)

Except as provided in Section 83.5, “personal property” includes all property except real estate.

# (b)

This section shall go into effect on the date Chapter 4.5 (commencing with Section 83) of Part 0.5 goes into effect pursuant to subdivision (a) of Section 88.

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Nearby sections (25 sections)

100.06
100.11
100.95
100.96
100.4
100.6
100.9
101
102
103
104
105
106
107
107.6
107.8
107.10
107.1
107.2
107.3
107.4
107.7
107.9
108
109

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