{"code":"RTC","codeName":"Revenue and Taxation Code","section":"201","citation":"Rev. & Tax. Code, § 201","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 1. Taxation Base [201. - 287.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-1"},{"name":"ARTICLE 1. Taxable and Exempt Property [201. - 242.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-1/article-1"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/taxable-and-exempt-property-201","source":"California Legislative Information bulk export (pubinfo)"}