Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

General Provisions

Section 33

33. Exemption; blood and human body parts. Human whole blood, plasma, blood products, and blood derivatives, or any human body parts held in a bank for medical purposes, shall be exempt from taxation for any purpose.

History.—Added by Stats. 1965, p. 2544, in effect September 17, 1965.

Construction.—The exemption provided by this section is limited by its terms to the products themselves and does not exempt from taxation personal property used to manufacture and store blood plasma and its derivatives. Alpha Therapeutic Corp. v. Los Angeles County, 179 Cal.App.3d 265.