{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6351","citation":"Rev. & Tax. Code, § 6351","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 4. Exemptions [6351. - 6423.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-4"},{"name":"ARTICLE 1. General Exemptions [6351. - 6380.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-4/article-1"}],"history":"Added by Stats. 1941, Ch. 36.","effective":null,"html":"<p>“Exempted from the taxes imposed by this part,” as used in this article, means, in case of the sales tax, exempted from the computation of the amount of tax imposed.</p>","text":"“Exempted from the taxes imposed by this part,” as used in this article, means, in case of the sales tax, exempted from the computation of the amount of tax imposed.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-exemptions-6351","source":"California Legislative Information bulk export (pubinfo)"}