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Cal. Revenue and Taxation Code § 75.2

Cal. Revenue and Taxation Code § 75.2

California · California Revenue and Taxation Code · Status: effective · Effective 1983-07-28

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Cal. Revenue and Taxation Code § 75.2, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916385
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“Current roll” means the roll for the fiscal year during which the change in ownership occurs or the new construction is completed.