Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 1.: DIVISION 1. PROPERTY TAXATION/Part 2.: PART 2. ASSESSMENT/Ch. 1.: CHAPTER 1. Taxation Base/Art. 1.: ARTICLE 1. Taxable and Exempt Property/§ 203.1.
California Statutes

§ 203.1. — 203.1. (Added by Stats. 1979, Ch. 588.)

California § 203.1.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 2.PART 2. ASSESSMENT
Ch. 1.CHAPTER 1. Taxation Base
Art. 1.ARTICLE 1. Taxable and Exempt Property

This text of California § 203.1. (203.1. (Added by Stats. 1979, Ch. 588.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 203.1. (2026).

Text

Personal property owned or used by a nonprofit corporation operating a student bookstore affiliated with an educational institution, as defined in Section 203, is, for purposes of this section, deemed property belonging to such educational institution and shall be exempt from taxation.

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Legislative History

Added by Stats. 1979, Ch. 588.

Nearby Sections

3
§ 203.
203. (Amended by Stats. 1998, Ch. 562, Sec. 1.)
§ 203.1.
203.1. (Added by Stats. 1979, Ch. 588.)
§ 203.5.
203.5. (Added by Stats. 1974, Ch. 311.)
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California § 203.1., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/203.1..