California § 214.4. 214.4. (Amended by Stats. 1981, Ch. 542, Sec. 3.)

California Statutes

§ 214.4. — 214.4. (Amended by Stats. 1981, Ch. 542, Sec. 3.)

California·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

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.

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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.

California § 214.4. (214.4. (Amended by Stats. 1981, Ch. 542, Sec. 3.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.