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Cal. Revenue and Taxation Code § 207.1

Cal. Revenue and Taxation Code § 207.1

California · California Revenue and Taxation Code · Status: effective · Effective 1999-01-01

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Cal. Revenue and Taxation Code § 207.1, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916786
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Personal property leased to a church and used exclusively for the purposes described in Section 207 shall be deemed to be used exclusively for religious purposes under that section. The exemption provided by this section is granted pursuant to the authority in Section 2 of Article XIII of the California Constitution.