Cal. Bus. & Prof. Code § 11213

Current through the 2024 Legislative Session.

Section 11213 - Each time-share estate separate estate for tax purposes

Each time-share estate, as specified in paragraph (1) of subdivision (x) of Section 11212, constitutes, for purposes of title, a separate estate or interest in real property including ownership in real property for tax purposes.

Ca. Bus. and Prof'l. Code § 11213

Added by Stats 2004 ch 697 (AB 2252), s 14, eff. 1/1/2005, op. 7/1/2005.