Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 221 — Taxable and Exempt Property
Cal. Rev. & Tax. Code § 221
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For the purposes of Section 214 a nursery school is any group facility for minors which has obtained a written license or permit to operate as such from the State Department of Social Services or from an inspection service approved or accredited by the State Department of Social Services, and…
Citator
Cal. Rev. & Tax. Code § 221 — Taxable and Exempt Property is in force in the current edition of the Code, and nothing recorded condemns it.
For the purposes of Section 214 a nursery school is any group facility for minors which has obtained a written license or permit to operate as such from the State Department of Social Services or from an inspection service approved or accredited by the State Department of Social Services, and which is owned and operated for one or more of the following purposes:
(a) The facility is owned and operated to provide day care for minors whose parent or parents are unable to supervise such minors due to the hours of employment of the parent or parents.
(b) The facility is owned and operated to provide training and education for minors of preschool age.
(c) The facility is owned and operated to provide instruction to parents on the subject of raising minors and to provide training and education for minors.