Revenue and Taxation Code section 214.4

For the purposes of Section 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.­ (updated Jan. 1, 1981; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 214.4's source at ca​.gov