Revenue and Taxation Code section 202.7


Personal property owned or used by student governments of the University of California or by nonprofit corporations operating student book stores of colleges affiliated with the University of California is, for purposes of this section, deemed property belonging to this state and shall be exempt from taxation.

Source: Section 202.7, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=202.­7.­ (updated Jan. 1, 1974; accessed Jun. 16, 2025).

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Verified:
Jun. 16, 2025

§ 202.7's source at ca​.gov