Section 106.
Cal. Revenue and Taxation Code - RTC § 106.
in effect(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with Section 83) of Part 0.5 goes into effect pursuant to subdivision (a) of Section 88, and as of that date is repealed.
References
referencesCal. Revenue and Taxation Code - RTC § 83.
referencesCal. Revenue and Taxation Code - RTC § 88.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026