Revenue and Taxation Code section 106

(a)

“Personal property” includes all property except real estate.

(b)

This section shall be in effect until the date Chapter 4.5 (commencing with Section 83) of Part 0.5 goes into effect pursuant to subdivision (a) of Section 88, and as of that date is repealed.

Source: Section 106, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=106. (accessed Jun. 2, 2025).

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Last Updated

May 19, 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 May 19, 2025).