California § 226. 226. (Added by Stats. 1988, Ch. 1559, Sec. 1.)

California Statutes

§ 226. — 226. (Added by Stats. 1988, Ch. 1559, Sec. 1.)

California § 226.

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 § 226. (226. (Added by Stats. 1988, Ch. 1559, Sec. 1.)) 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 § 226. (2026).

Text

(a)Personal property consisting of qualified computer equipment shall be exempt from taxation.

(b)For purposes of this section:

(1)“Qualified computer equipment” means all computer equipment of the San Diego Supercomputer Center located on the campus of the University of California, San Diego.

(2)“Computer equipment” includes, but is not limited to, any supercomputer and all peripheral computer and other equipment related to the system of which the supercomputer is the principal component and all other equipment that becomes a part of that supercomputer system.

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(a)
Personal property consisting of qualified computer equipment shall be exempt from taxation.
(b)
For purposes of this section:
(1)
“Qualified computer equipment” means all computer equipment of the San Diego Supercomputer Center located on the campus of the University of California, San Diego.
(2)
“Computer equipment” includes, but is not limited to, any supercomputer and all peripheral computer and other equipment
related to the system of which the supercomputer is the principal component and all other equipment that becomes a part of that supercomputer system.