2011 California Code
Revenue and Taxation Code
DIVISION 1. PROPERTY TAXATION [50 - 5911]
ARTICLE 1. Taxable and Exempt Property
Section 226
(a) Personal property consisting of qualified computer equipment shall be exempt from taxation.
(b) For purposes of this section:
(1) Qualified computer equipment means all computer equipment of the San Diego Supercomputer Center located on the campus of the University of California, San Diego.
(2) Computer equipment includes, but is not limited to, any supercomputer and all peripheral computer and other equipment related to the system of which the supercomputer is the principal component and all other equipment that becomes a part of that supercomputer system.
(Added by Stats. 1988, Ch. 1559, Sec. 1. Effective September 30, 1988. Applicable form July 1, 1988, by Sec. 4 of Ch. 1559.)
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
