Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 115 — Construction
Cal. Rev. & Tax. Code § 115
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Interest” in any property includes any legal or equitable interest.
Citator
Cal. Rev. & Tax. Code § 115 — Construction is in force in the current edition of the Code, and nothing recorded condemns it.
“Interest” in any property includes any legal or equitable interest.