Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 216 — Taxable and Exempt Property

Cal. Rev. & Tax. Code § 216

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

The stock in trade up to one thousand five hundred dollars ($1,500) of a vending stand operated by a blind person licensed by the Bureau of Vocational Rehabilitation pursuant to federal or state law is exempt from taxation.

Citator

Cal. Rev. & Tax. Code § 216 — Taxable and Exempt Property is in force in the current edition of the Code, and nothing recorded condemns it.

The stock in trade up to one thousand five hundred dollars ($1,500) of a vending stand operated by a blind person licensed by the Bureau of Vocational Rehabilitation pursuant to federal or state law is exempt from taxation.