Section 203.1.

Cal. Revenue and Taxation Code - RTC § 203.1.
in effect
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Personal property owned or used by a nonprofit corporation operating a student bookstore affiliated with an educational institution, as defined in Section 203, is, for purposes of this section, deemed property belonging to such educational institution and shall be exempt from taxation.

References

referencesCal. Revenue and Taxation Code - RTC § 203.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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