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California Revenue and Taxation Code

§ 234

RTC § 234Div. 1 · Part 2 · Ch. 1 · Art. 1

Statute text

View on leginfo.ca.gov
Seed potatoes of a grower, which are personal property, held on the lien date for subsequent planting in field form and planted during the assessment year by the grower shall be exempt from taxation. This section does not apply to plant nurseries.

Legislative history

Added by renumbering Section 232 (as added by Stats. 1974, Ch. 14) by Stats. 1981, Ch. 714, Sec. 398.

Source: California Revenue and Taxation Code § 234 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.