Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 1.: PART 1. SALES AND USE TAXES/Ch. 4.: CHAPTER 4. Exemptions/Art. 1.: ARTICLE 1. General Exemptions/§ 6374.
California Statutes

§ 6374. — 6374. (Added by Stats. 1972, Ch. 877.)

California § 6374.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 1.PART 1. SALES AND USE TAXES
Ch. 4.CHAPTER 4. Exemptions
Art. 1.ARTICLE 1. General Exemptions

This text of California § 6374. (6374. (Added by Stats. 1972, Ch. 877.)) 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 § 6374. (2026).

Text

There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage use or other consumption in this state, of meals and food products for human consumption furnished or served to low-income elderly persons at or below cost by a nonprofit organization or governmental agency under a program funded by this state or the United States for such purposes.

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Legislative History

Added by Stats. 1972, Ch. 877.
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California § 6374., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6374..