Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
740.0095 Soldier's/Sailor's Civil Relief Act. The personal property of military personnel stationed in California but who are not residents and are not domiciled here shall not be regarded as having situs in this State per Title 50 United States Code Annotated, section 574.
The failure of a service person to claim the protection of the "Civil Relief Act" in a given year is not a bar to a subsequent refund of taxes provided a claim for refund is filed within the statutory period. C 12/6/1990.