Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 201 — Taxable and Exempt Property

Cal. Rev. & Tax. Code § 201

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

All property in this State, not exempt under the laws of the United States or of this State, is subject to taxation under this code.

Citator

Cal. Rev. & Tax. Code § 201 — Taxable and Exempt Property is in force in the current edition of the Code, and nothing recorded condemns it.

All property in this State, not exempt under the laws of the United States or of this State, is subject to taxation under this code.