California Revenue & Taxation Code

Cal. Rev. & Tax. Code § 60

A “change in ownership” means a transfer of a present interest in real property, including the beneficial use thereof, the value of which is substantially equal to the value of the fee interest.

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Nearby sections (25 sections)

37
38
38.10
38.7
38.9
40
41
50
51
51.5
52
53
60
61
62
62.1
62.2
62.3
62.5
62.11
63
63.1
63.2
64
64.1

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