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California Revenue and Taxation Code

§ 224

RTC § 224Div. 1 · Part 2 · Ch. 1 · Art. 1

Statute text

View on leginfo.ca.gov
The personal effects, household furnishings, and pets of any person shall be exempt from taxation. The phrase “personal effects, household furnishings, and pets” does not include boats, aircraft, vehicles, or personalty held or used in connection with a trade, profession or business or pets so held or used. For purposes of this section, “pets” mean and include any animals held for noncommercial purposes and not as an investment.

Legislative history

Amended by Stats. 1974, Ch. 311.

Source: California Revenue and Taxation Code § 224 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.