Cal. Rev. & Tax. Code § 226

# (a)

Personal property consisting of qualified computer equipment shall be exempt from taxation.

# (b)

For purposes of this section:

(1)“Qualified computer equipment” means all computer equipment of the San Diego Supercomputer Center located on the campus of the University of California, San Diego.

(2)“Computer equipment” includes, but is not limited to, any supercomputer and all peripheral computer and other equipment related to the system of which the supercomputer is the principal component and all other equipment that becomes a part of that supercomputer system.