CA Rev & Tax Code Section 214.4

For the purposes of Sections 207 and 214 a school of “less than collegiate grade” is (a) any institution of learning attendance at which exempts a student from attendance at a public full-time elementary or secondary day school under Section 48222 of the Education Code or (b) any institution of learning a majority of whose students are persons that have been excused from attendance at a full-time elementary or secondary day school under Section 48221 or 48226 of the Education Code.

Source: Section 214.4, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=214.4..

Last Updated

Aug. 19, 2023

§ 214.4’s source at ca.gov

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Location: https://california.public.law/codes/ca_rev_and_tax_code_section_214.4

Original Source: Section 214.4, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=214.4. (last accessed Aug. 19, 2023).