Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 1.: DIVISION 1. PROPERTY TAXATION/Part 1.: PART 1. GENERAL PROVISIONS/Ch. 1.: CHAPTER 1. Construction/§ 106.
California Statutes

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 — (Repealed (in Sec. 5) and added by Stats. 2020, Ch. 58, Sec. 6.)

California § 106.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 1.PART 1. GENERAL PROVISIONS
Ch. 1.CHAPTER 1. Construction

This text of California § 106. ((Repealed (in Sec. 5) and added by Stats. 2020, Ch. 58, Sec. 6.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 106. (2026).

Text

(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with Section 83) of Part 0.5 goes into effect pursuant to subdivision (a) of Section 88, and as of that date is repealed.

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Legislative 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 Conditionally repealed by its own provisions.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.
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California § 106., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/106..