If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances is not affected.

(Added by Stats. 2018, Ch. 61, Sec. 1. (AB 1838) Effective June 28, 2018. Repealed as of January 1, 2031, pursuant to Section 7284.16.)

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Terms Used In California Revenue and Taxation Code 7284.14

  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
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