CA Rev & Tax Code Section 207.1

Personal property leased to a church and used exclusively for the purposes described in Section 207 shall be deemed to be used exclusively for religious purposes under that section. The exemption provided by this section is granted pursuant to the authority in Section 2 of Article XIII of the California Constitution.

Source: Section 207.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=207.1..

Last Updated

Aug. 19, 2023

§ 207.1’s source at ca.gov

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Location: https://california.public.law/codes/ca_rev_and_tax_code_section_207.1

Original Source: Section 207.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=207.1. (last accessed Aug. 19, 2023).