Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 207.1 — Taxable and Exempt Property
Cal. Rev. & Tax. Code § 207.1
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1999-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Personal property leased to a church and used exclusively for the purposes described in Section 207 shall be deemed to be used exclusively for religious purposes under that section.
Citator
Cal. Rev. & Tax. Code § 207.1 — Taxable and Exempt Property is in force in the current edition of the Code, and nothing recorded condemns it.
Personal property leased to a church and used exclusively for the purposes described in Section 207 shall be deemed to be used exclusively for religious purposes under that section.
The exemption provided by this section is granted pursuant to the authority in Section 2 of Article XIII of the California Constitution.