Section 106 - "Personal property" defined(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.Ca. Rev. and Tax. Code § 106
Added by Stats 2020 ch 58 (SB 364),s 6, eff. 9/9/2020.