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Cal. Revenue and Taxation Code § 60

Cal. Revenue and Taxation Code § 60

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 60, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916346
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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.