Cal. Revenue and Taxation Code § 214.4
Cal. Revenue and Taxation Code § 214.4
California · California Revenue and Taxation Code · Status: effective
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- Citation
- Cal. Revenue and Taxation Code § 214.4, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916807
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Full text
For the purposes of Sections 207 and 214 a school of “less than collegiate grade” is (a) any institution of learning attendance at which exempts a student from attendance at a public full-time elementary or secondary day school under Section 48222 of the Education Code or (b) any institution of learning a majority of whose students are persons that have been excused from attendance at a full-time elementary or secondary day school under Section 48221 or 48226 of the Education Code.