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Cal. Revenue and Taxation Code § 25130

Cal. Revenue and Taxation Code § 25130

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 25130, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/922352
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Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from subrentals.