Revenue and Taxation Code § 106
CHAPTER 1. Construction
The Legislature's export lists more than one version of this section and does not state which is in force on September 28, 2026. All versions are shown below. Check the official source.
(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.
Other version (effective September 9, 2020): status not stated in the export
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 Conditionally repealed by its own provisions.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.
(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with Section 83) of Part 0.5 goes into effect pursuant to subdivision (a) of Section 88, and as of that date is repealed.