California § 995 - Storage media for computer programs shall be valued on the 1972 lien date and the
Full text of California Public Contract Code - PCC § 995 — Storage media for computer programs shall be valued on the 1972 lien date and the, with citation guidance and answers to common questions.
§ 995. Storage media for computer programs shall be valued on the 1972 lien date and the
Storage media for computer programs shall be valued on the 1972 lien date and thereafter as if there were no computer program on such media except basic operational programs. Otherwise, computer programs shall not be valued for purpose of property taxation. As used in this section, storage media for computer programs may take the form of, but are not limited to, punched cards, tapes, discs or drums on which computer programs may be embodied or stored. As used in this section, a computer program may be, but is not limited to a set of written instructions, magnetic imprints, required documentation or other process designed to enable the user to communicate with or operate a computer or other machinery.
Frequently Asked Questions About California § 995
What does Public Contract Code - PCC § 995 cover?
Section 995 ("Storage media for computer programs shall be valued on the 1972 lien date and the") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 995?
A common citation format is "Public Contract Code - PCC § 995" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 995 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.