Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 107.10 — Construction
Cal. Rev. & Tax. Code § 107.10
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2023-10-11
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For purposes of paragraph (1) of subdivision (a) of Section 107, there is no independent possession or use of land or improvements if that possession or use is a tenancy in a residential unit of a publicly owned housing project by a low-income household, as defined by Section 50079.5 of the…
Citator
Cal. Rev. & Tax. Code § 107.10 — Construction is in force in the current edition of the Code, and nothing recorded condemns it.
For purposes of paragraph (1) of subdivision (a) of Section 107, there is no independent possession or use of land or improvements if that possession or use is a tenancy in a residential unit of a publicly owned housing project by a low-income household, as defined by Section 50079.5 of the Health and Safety Code, rented at affordable rents as described in Section 50053 of the Health and Safety Code.