Revenue and Taxation Code section 202.6

Personal property used exclusively in the performance of activities authorized by Article 2 (commencing with Section 48930) of Chapter 6 of Part 27 of Division 4 of, or Article 4 (commencing with Section 76060) of Chapter 1 of Part 47 of Division 7 of the Education Code by a student body organization acting pursuant to those provisions, is deemed property used exclusively for public schools and shall be exempt from taxation.

Source: Section 202.6, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=202.6. (updated Jan. 1, 1981; accessed Jul. 14, 2025).

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Verified:
Jul. 14, 2025

§ 202.6's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_202.6

Original Source: Section 202.6, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=202.6. (last accessed May 12, 2025).