California Revenue and Taxation Code

§ 203.1

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 203.1Div. 1 · Part 2 · Ch. 1 · Art. 1

Statute text

View on leginfo.ca.gov

Personal property owned or used by a nonprofit corporation operating a student bookstore affiliated with an educational institution, as defined in Section 203, is, for purposes of this section, deemed property belonging to such educational institution and shall be exempt from taxation.

Legislative history

Added by Stats. 1979, Ch. 588.