Section 67.

Cal. Revenue and Taxation Code - RTC § 67.
in effect
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“Purchased” or “purchase” means a change in ownership for consideration.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 67. — Section 67 | Revenue and Taxation Code - RTC | Corpus