Revenue and Taxation Code section 203.1

Personal property owned or used by a nonprofit corporation operating a student bookstore affiliated with an educational institution, as defined in Section 203, is, for purposes of this section, deemed property belonging to such educational institution and shall be exempt from taxation.

Source: Section 203.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=203.1. (updated Jan. 1, 1979; accessed Jun. 16, 2025).

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Verified:
Jun. 16, 2025

§ 203.1's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_203.1

Original Source: Section 203.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=203.1. (last accessed May 12, 2025).