California Revenue and Taxation Code PART 13.7 - Property Tax Reimbursement Law

  • Section 31201.
    This part shall be known and may be cited as the Property Tax Reimbursement Law.(Added by Stats. 2017, Ch. 505, Sec. 2. (AB 1130) Effective...
  • Section 31202.
    For purposes of this part, all of the following definitions shall apply:(a) “Heavy equipment property” means rental property of a qualified heavy equipment renter.(b) “Qualified heavy equipment...
  • Section 31203.
    Any property tax reimbursement collected by a qualified heavy equipment renter shall conform to Section 1656.5 of the Civil Code.(Added by Stats. 2017, Ch. 505,...

Last modified: October 22, 2018