Cal. Revenue and Taxation Code § 202.5
Cal. Revenue and Taxation Code § 202.5
California · California Revenue and Taxation Code · Status: effective
Cite this
- Citation
- Cal. Revenue and Taxation Code § 202.5, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916771
- Permanent ID
ys:prov:916771@1- SHA-256
4c424b02bc6f062bd321ea021afea2195a2e3c987561726fcc3756534e896b23
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
Personal property used exclusively in the performance of activities authorized by Division 8 (commencing with Section 89000) of the Education Code, whether by the college itself or by an auxiliary nonprofit corporation or student body organization with which the Director of Education has entered into a lease or contract for the performance of such activities, is deemed property used exclusively for public schools and shall be exempt from taxation.
It is hereby declared that this section is not a change in the present law but is a declaration of preexisting law.