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California Revenue And Taxation Code Section 60

Legal Research Home > California Lawyer > Revenue and Taxation Code > California Revenue And Taxation Code Section 60

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A "change in ownership" means a transfer of a present interest
in real property, including the beneficial use thereof, the value of
which is substantially equal to the value of the fee interest.

Section: 60  61  62  62.1  62.2  62.11  63  63.1  64  65  65.1  66  67  68  69  Next

Last modified: January 12, 2009