California § 221. 221. (Amended by Stats. 1978, Ch. 1112.)

California Statutes

§ 221. — 221. (Amended by Stats. 1978, Ch. 1112.)

California § 221.

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 § 221. (221. (Amended by Stats. 1978, Ch. 1112.)) 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 § 221. (2026).

Text

For the purposes of Section 214 a nursery school is any group facility for minors which has obtained a written license or permit to operate as such from the State Department of Social Services or from an inspection service approved or accredited by the State Department of Social Services, and which is owned and operated for one or more of the following purposes:

(a)The facility is owned and operated to provide day care for minors whose parent or parents are unable to supervise such minors due to the hours of employment of the parent or parents.

(b)The facility is owned and operated to provide training and education for minors of preschool age.

(c)The facility is owned and operated to provide instruction to parents on the subject of raising minors and to provide training and education fo

Free access — add to your briefcase to read the full text and ask questions with AI

For the purposes of Section 214 a nursery school is any group facility for minors which has obtained a written license or permit to operate as such from the State Department of Social Services or from an inspection service approved or accredited by the State Department of Social Services, and which is owned and operated for one or more of the following purposes:
(a)
The facility is owned and operated to provide day care for minors whose parent or parents are unable to supervise such minors due to the hours of employment of the parent or parents.
(b)
The facility is owned and operated to provide training and education for minors of preschool age.
(c)
The facility is owned and operated to provide instruction to parents on the subject of raising minors and to provide training and education for minors.