Home › California › CA RTC › … Division 1 — Property Taxation › Part 2 — Assessment › Chapter 1 — Taxation Base › Article 1 — Taxable and Exempt Property › Cal. Rev. & Tax. Code § 219
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 219
For the 1980–81 fiscal year and fiscal years thereafter, business inventories are exempt from taxation and the assessor shall not assess business inventories.
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Nearby sections (25 sections) 215.1 215.2 215.5 216 217 217.1 218 218.5 218.4 218.6 218.3 218.2 219 220 220.5 221 222 222.5 223 224 225 225.5 226 227 228 Full table of contents →