California Revenue and Taxation Code

§ 226

RTC § 226 Effective Sep 30, 1988Div. 1 · Part 2 · Ch. 1 · Art. 1

Statute text

(a)Personal property consisting of qualified computer equipment shall be exempt from taxation.

(b)For purposes of this section:

(1)“Qualified computer equipment” means all computer equipment of the San Diego Supercomputer Center located on the campus of the University of California, San Diego.

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Legislative history

Added by Stats. 1988, Ch. 1559, Sec. 1. Effective September 30, 1988. Applicable form July 1, 1988, by Sec. 4 of Ch. 1559.