California Revenue and Taxation Code

§ 20507

RTC § 20507Div. 2 · Part 10.5 · Ch. 1 · Art. 1

Statute text

(a)A claimant shall not lose his or her eligibility for purposes of this part if he or she is temporarily confined to a hospital or medical institution for medical reasons where the residential dwelling was the principal place of residence of the claimant immediately prior to such confinement.

(b)For purposes of this section, “medical institution” means a facility operated by, or licensed by, the United States, one of the several states, a political subdivision of a state, the State Department of Health, or exempt from such licensure pursuant to subdivision (c) of Section 1312 of the Health and Safety Code.

Legislative history

Added by Stats. 1977, Ch. 1242.