California Code of Regulations
Title 18 - Public Revenues
Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11)
Chapter 2 - Assessment
Article 2 - Classification of Property
Section 123 - Tangible Personal Property

Universal Citation: 18 CA Code of Regs 123
Current through Register 2024 Notice Reg. No. 38, September 20, 2024

All property that may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the senses, except land and improvements, is tangible personal property.

1. New NOTE filed 10-26-77; effective thirtieth day thereafter (Register 77, No. 44).
2. Editorial correction of NOTE filed 7-30-82 (Register 82, No. 31).

Note: Authority cited: Section 15606, Government Code. Reference: Sections 106, 110, 401, 401.5 and 601, Revenue and Taxation Code.

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