Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 106 — Construction
Cal. Rev. & Tax. Code § 106
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2020-09-09
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Except as provided in Section 83.5, “personal property” includes all property except real estate.
Citator
Cal. Rev. & Tax. Code § 106 — Construction is in force in the current edition of the Code, and nothing recorded condemns it.
(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.