California Revenue and Taxation Code

§ 207.1

RTC § 207.1 Effective Jan 1, 1999Div. 1 · Part 2 · Ch. 1 · Art. 1

Statute text

Personal property leased to a church and used exclusively for the purposes described in Section 207 shall be deemed to be used exclusively for religious purposes under that section. The exemption provided by this section is granted pursuant to the authority in Section 2 of Article XIII of the California Constitution.

Legislative history

Added by Stats. 1998, Ch. 591, Sec. 5. Effective January 1, 1999.