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Cal. Revenue and Taxation Code § 402.95

Cal. Revenue and Taxation Code § 402.95

California · California Revenue and Taxation Code · Status: effective · Effective 2005-01-01

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Cal. Revenue and Taxation Code § 402.95, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916956
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In valuing property under the income method of appraisal, the assessor shall exclude from income the benefit from federal and state low-income housing tax credits allocated by the California Tax Credit Allocation Committee pursuant to Section 42 of the Internal Revenue Code and Sections 12206, 17058, and 23610.5.