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California Revenue and Taxation Code

§ 219

RTC § 219 Effective Jul 11, 1980Div. 1 · Part 2 · Ch. 1 · Art. 1

Statute text

View on leginfo.ca.gov
For the 1980–81 fiscal year and fiscal years thereafter, business inventories are exempt from taxation and the assessor shall not assess business inventories.

Legislative history

Repealed and added by Stats. 1980, Ch. 411, Sec. 8. Effective July 11, 1980. Operative January 1, 1981, by Sec. 51 of Ch. 411.

Source: California Revenue and Taxation Code § 219 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.