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2023 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION
CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date
ARTICLE 1 - Definitions and General Provisions
Section 75.1.
Universal Citation:
CA Rev & Tax Code § 75.1 (2023)
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75.1. Except where the context or the specific provisions of this chapter otherwise require, all of the following apply:
(a) The definitions in this article govern the construction of this chapter.
(b) The other provisions of this division apply to assessments made pursuant to this chapter.
(c) The taxes due pursuant to this chapter are in addition to any other taxes due under this division.
(Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)
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