DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 1. Taxation Base 201-287›ARTICLE 1. Taxable and Exempt Property 201-242
§ 202.7
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
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.
(Amended by Stats. 1974, Ch. 759.)
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