Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 2. Assessment
CHAPTER 1. Taxation Base
Article 1. Taxable and Exempt Property
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."