BlackletterCalifornia law

Revenue and Taxation Code § 203.1

ARTICLE 1. Taxable and Exempt Property

Current as of September 28, 2026Rev. & Tax. Code, § 203.1Official source ↗

Added by Stats. 1979, Ch. 588.

Personal property owned or used by a nonprofit corporation operating a student bookstore affiliated with an educational institution, as defined in Section 203, is, for purposes of this section, deemed property belonging to such educational institution and shall be exempt from taxation.