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Cal. Rev. & Tax. Code § 106

Construction

Amended by Stats. 2020, Ch. 58, Sec. 5

(a) “Personal property” includes all property except real estate.

(b) This section shall be in effect until the date Chapter 4.5 (commencing with Section 83) of Part 0.5 goes into effect pursuant to subdivision (a) of Section 88, and as of that date is repealed.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.