Revenue and Taxation Code section 106

(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.

Source: Section 106, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=106. (updated Sep. 9, 2020; accessed Jun. 25, 2025).

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Up to date

Verified:
Jun. 25, 2025

§ 106's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_106

Original Source: Section 106, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=106. (last accessed Jun. 9, 2025).