DIVISION 1. PROPERTY TAXATION 50-5911›PART 1. GENERAL PROVISIONS 101-198.1›CHAPTER 1. Construction 101-136

§ 106

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

(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.

(Repealed (in Sec. 5) and added by Stats. 2020, Ch. 58, Sec. 6.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.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Revenue and Taxation Code

California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.