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/§ 225.
California Statutes

§ 225. — 225. (Amended by Stats. 2001, Ch. 826, Sec. 2.)

California § 225.
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 § 225. (225. (Amended by Stats. 2001, Ch. 826, Sec. 2.)) 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 § 225. (2026).

Text

(a)A trailer, semitrailer, logging dolly, pole or pipe dolly, or trailer bus, that has a valid identification plate issued to it pursuant to Section 5014.1 of the Vehicle Code, or any auxiliary dolly or tow dolly is exempt from personal property taxation.
(b)The exemption provided for in subdivision (a) does not apply to a logging dolly that is used exclusively off-highway.

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Legislative History

Amended by Stats. 2001, Ch. 826, Sec. 2. Effective January 1, 2002.

Nearby Sections

2
§ 225.
225. (Amended by Stats. 2001, Ch. 826, Sec. 2.)
§ 225.5.
225.5. (Added by Stats. 1966, 1st Ex. Sess., Ch. 121.)
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California § 225., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/225..