Cal. Revenue and Taxation Code § 107.10

California · California Revenue and Taxation Code · Status: effective · Effective 2023-10-11

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Citation: Cal. Revenue and Taxation Code § 107.10, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916558
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For purposes of paragraph (1) of subdivision (a) of Section 107, there is no independent possession or use of land or improvements if that possession or use is a tenancy in a residential unit of a publicly owned housing project by a low-income household, as defined by Section 50079.5 of the Health and Safety Code, rented at affordable rents as described in Section 50053 of the Health and Safety Code.