California Revenue and Taxation Code

§ 5082

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 5082Div. 1 · Part 9 · Ch. 4 · Art. 5

For purposes of this article, the “date of apportionment” is the earliest of the following times:

(a)The date the conveyance to the acquiring entity or the final order of condemnation is recorded.

(b)The date of actual possession by the acquiring entity.

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Legislative history

Added by Stats. 1979, Ch. 31.