Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 2204 — Definitions

Cal. Rev. & Tax. Code § 2204

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

“Classification of property” means any enumeration or grouping of property by a statute which results in it being treated differently from other property for purposes of taxation.

Citator

Cal. Rev. & Tax. Code § 2204 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“Classification of property” means any enumeration or grouping of property by a statute which results in it being treated differently from other property for purposes of taxation.