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2018 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 2 - ASSESSMENT
CHAPTER 1 - Taxation Base
ARTICLE 1 - Taxable and Exempt Property
Section 216.
Universal Citation: CA Rev & Tax Code § 216 (2018)
216.
The stock in trade up to one thousand five hundred dollars ($1,500) of a vending stand operated by a blind person licensed by the Bureau of Vocational Rehabilitation pursuant to federal or state law is exempt from taxation.
(Amended by Stats. 1963, Ch. 1638.)
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