Laws, Regulations & Annotations

F

420.0000 FEDERAL INSTRUMENTALITIES

Annotation 420.0010

420.0010 United States Reservations. Neither the State of California nor any of its agencies may tax privately-held property located on a United States government reservation acquired by the United States prior to September 19, 1939, unless the United States authorized such taxation or the State of California specifically reserved the right to tax such property at the time of acquisition by the United States. On or after September 19, 1939, however, the State of California reserved to itself and its agencies the power and jurisdiction to tax privately-held property located on land thereafter ceded to or acquired by the United States. C 3/12/1959.