Section 106 - "Personal property" defined(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with Section 83) of Part 0.5 goes into effect pursuant to subdivision (a) of Section 88, and as of that date is repealed.Ca. Rev. and Tax. Code § 106
Amended by Stats 2020 ch 58 (SB 364),s 5, eff. 9/9/2020.