Real property and permanently situated tangible personal property have an exclusive tax situs in the state in which the property is located.

不动产和永久固定的有形动产，其坐 落的州是唯一的纳税地点。

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Real property and permanently situated tangible personal property have an exclusive tax situs in the state in which the property is located.

不动产和永久固定的有形动产，其坐 落的州是唯一的纳税地点。

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