DecisionDepot
California legal research

California Revenue and Taxation Code

§ 213

RTC § 213Div. 1 · Part 2 · Ch. 1 · Art. 1

Statute text

View on leginfo.ca.gov
The exhibition exemption is as specified in this section. Personal property which comes within all the following descriptions is exempt from taxation:
(a)The property is brought into this State exclusively for purposes of use or exhibition at any exposition, fair, carnival or public exhibit of literary, scientific, educational, religious or artistic works in this State and is used only for these purposes while in this State.
(b)It is intended to remove the property from the State following its use or exhibition here.
…

Legislative history

Enacted by Stats. 1939, Ch. 154.

Source: California Revenue and Taxation Code § 213 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.