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2011 California Code
Revenue and Taxation Code
DIVISION 1. PROPERTY TAXATION [50 - 5911]
ARTICLE 1. Taxable and Exempt Property
Section 203.1


CA Rev & Tax Code § 203.1 (through 2012 Leg Sess) What's This?

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.

(Added by Stats. 1979, Ch. 588.)

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