California Revenue and Taxation Code

§ 214.4

RTC § 214.4Div. 1 · Part 2 · Ch. 1 · Art. 1

Statute text

For the purposes of Sections 207 and 214 a school of “less than collegiate grade” is (a) any institution of learning attendance at which exempts a student from attendance at a public full-time elementary or secondary day school under Section 48222 of the Education Code or (b) any institution of learning a majority of whose students are persons that have been excused from attendance at a full-time elementary or secondary day school under Section 48221 or 48226 of the Education Code.

Legislative history

Amended by Stats. 1981, Ch. 542, Sec. 3.