Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 1. Taxable and Exempt Property

Section 216

216. Blind vending stand operators. The stock in trade up to one thousand five hundred dollars ($1,500) of a vending stand operated by a blind person licensed by the Bureau of Vocational Rehabilitation pursuant to federal or state law is exempt from taxation.

History.—Added by Stats. 1955, p. 2831, in effect September 7, 1955. Stats. 1963, p. 3227, in effect September 20, 1963, substituted "the Bureau of Vocational Rehabilitation pursuant to federal or state law" for "Chapter 11, Division 7 of Title 1 of the Government Code."