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 Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 202.6's source at ca​.gov