CA Rev & Tax Code Section 221

For the purposes of Section 214 a nursery school is any group facility for minors which has obtained a written license or permit to operate as such from the State Department of Social Services or from an inspection service approved or accredited by the State Department of Social Services, and which is owned and operated for one or more of the following purposes:

(a)

The facility is owned and operated to provide day care for minors whose parent or parents are unable to supervise such minors due to the hours of employment of the parent or parents.

(b)

The facility is owned and operated to provide training and education for minors of preschool age.

(c)

The facility is owned and operated to provide instruction to parents on the subject of raising minors and to provide training and education for minors.

Source: Section 221, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=221.­.

Last Updated

Aug. 19, 2023

§ 221’s source at ca​.gov