Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 225 — Taxable and Exempt Property
Cal. Rev. & Tax. Code § 225
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2002-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) A trailer, semitrailer, logging dolly, pole or pipe dolly, or trailer bus, that has a valid identification plate issued to it pursuant to Section 5014.1 of the Vehicle Code, or any auxiliary dolly or tow dolly is exempt from personal property taxation.
Citator
Cal. Rev. & Tax. Code § 225 — Taxable and Exempt Property is in force in the current edition of the Code, and nothing recorded condemns it.
(a) A trailer, semitrailer, logging dolly, pole or pipe dolly, or trailer bus, that has a valid identification plate issued to it pursuant to Section 5014.1 of the Vehicle Code, or any auxiliary dolly or tow dolly is exempt from personal property taxation.
(b) The exemption provided for in subdivision (a) does not apply to a logging dolly that is used exclusively off-highway.