California Revenue and Taxation Code

§ 258

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 258Div. 1 · Part 2 · Ch. 1 · Art. 2

The affidavit for the college exemption shall show that:

(a)The educational institution is of collegiate grade and is not conducted for profit.

(b)The grounds for which exemption is claimed are those within which its buildings are located.

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Legislative history

Amended by Stats. 1963, Ch. 244.