California · Revenue and Taxation Code - RTC
RTC §106: (a) Except as provided in Section 83.
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(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.
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