Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 214.4 — Taxable and Exempt Property
Cal. Rev. & Tax. Code § 214.4
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For the purposes of Sections 207 and 214 a school of “less than collegiate grade” is (a) any institution of learning attendance at which exempts a student from attendance at a public full-time elementary or secondary day school under Section 48222 of the Education Code or (b) any institution of…
Citator
Cal. Rev. & Tax. Code § 214.4 — Taxable and Exempt Property is in force in the current edition of the Code, and nothing recorded condemns it.
For the purposes of Sections 207 and 214 a school of “less than collegiate grade” is (a) any institution of learning attendance at which exempts a student from attendance at a public full-time elementary or secondary day school under Section 48222 of the Education Code or (b) any institution of learning a majority of whose students are persons that have been excused from attendance at a full-time elementary or secondary day school under Section 48221 or 48226 of the Education Code.