{"code":"RTC","codeName":"Revenue and Taxation Code","section":"106","citation":"Rev. & Tax. Code, § 106","status":"uncertain","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 1. GENERAL PROVISIONS [101. - 198.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-1"},{"name":"CHAPTER 1. Construction [101. - 136.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-1/chapter-1"}],"history":"Repealed (in Sec. 5) and added by Stats. 2020, Ch. 58, Sec. 6.   (SB 364)   Effective September 9, 2020.   Section conditionally operative by it own provisions.","effective":"2020-09-09","html":"<p>(a) Except as provided in Section 83.5, “personal property” includes all property except real estate.</p><p>(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.</p>","text":"(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.","otherVersions":[{"effective":"2020-09-09","history":"Amended by Stats. 2020, Ch. 58, Sec. 5.   (SB 364)   Effective September 9, 2020.   Conditionally repealed by its own provisions.   See later operative version added by Sec. 6 of Stats. 2020, Ch. 58.","state":"status not stated in the export","html":"<p>(a) “Personal property” includes all property except real estate.</p><p>(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with Section 83) of Part 0.5 goes into effect pursuant to subdivision (a) of Section 88, and as of that date is repealed.</p>"}],"url":"https://blackletter.si/revenue-and-taxation-code/construction-106","source":"California Legislative Information bulk export (pubinfo)"}