California § 213. 213. (Enacted by Stats. 1939, Ch. 154.)

California Statutes

§ 213. — 213. (Enacted by Stats. 1939, Ch. 154.)

California § 213.

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 § 213. (213. (Enacted by Stats. 1939, Ch. 154.)) 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 § 213. (2026).

Text

The exhibition exemption is as specified in this section. Personal property which comes within all the following descriptions is exempt from taxation:

(a)The property is brought into this State exclusively for purposes of use or exhibition at any exposition, fair, carnival or public exhibit of literary, scientific, educational, religious or artistic works in this State and is used only for these purposes while in this State.

(b)It is intended to remove the property from the State following its use or exhibition here.

(c)The property is subject to taxation in some other State or a foreign country while in this State and all taxes due in the other State or country are paid when the exemption is claimed.

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The exhibition exemption is as specified in this section.
Personal property which comes within all the following descriptions is exempt from taxation:
(a)
The property is brought into this State exclusively for purposes of use or exhibition at any exposition, fair, carnival or public exhibit of literary, scientific, educational, religious or artistic works in this State and is used only for these purposes while in this State.
(b)
It is intended to remove the property from the State following its use or
exhibition here.
(c)
The property is subject to taxation in some other State or a foreign country while in this State and all taxes due in the other State or country are paid when the exemption is claimed.