Cal. RTC § 202.7
This is the official text of Cal. RTC § 202.7, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
Personal property owned or used by student governments of the University of California or by nonprofit corporations operating student book stores of colleges affiliated with the University of California is, for purposes of this section, deemed property belonging to this state and shall be exempt from taxation.
Status: in_force · Read it on the official government site
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