Rev. & Tax. Code, § 106 · Chapter 1. Construction

Rev. & Tax. Code, § 106

Review required

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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with Section 83) of Part 0.5 goes into effect pursuant to subdivision (a) of Section 88, and as of that date is repealed.

Notes and commentary — not statutory text

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 Conditionally repealed by its own provisions.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.

Another version listed by the Legislative Counsel

Section conditionally operative by it own provisions.

(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.

History (another version listed by the Legislative Counsel)

Repealed (in Sec. 5) and added by Stats. 2020, Ch. 58, Sec. 6. (SB 364) Effective September 9, 2020. Section conditionally operative by it own provisions.

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&sectionNum=106.
Text hash: sha256 40f95336368653b3036e7b8e57877696c7fbd8145006e2c72216e8ab27817a82
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

the Legislative Counsel lists 2 versions of this section; the version shown is the one in force by its history, the other is under "Another version listed by the Legislative Counsel" (conditional)
the version shown operates conditionally by its own provisions (its history says so)

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.