Rev. & Tax. Code, § 104 · Chapter 1. Construction
Rev. & Tax. Code, § 104
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
“Real estate” or “real property” includes:
(a) The possession of, claim to, ownership of, or right to the possession of land.
(b) All mines, minerals, and quarries in the land, all standing timber whether or not belonging to the owner of the land, and all rights and privileges appertaining thereto.
(c) Improvements.
Notes and commentary — not statutory text
History
Enacted by Stats. 1939, Ch. 154.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=104.
- Text hash
- sha256 22087054372fd1b5ec69c1559803cb5242ac2883e979b45ca16bd4245bdf20cd
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 3 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 104. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.