Cal. RTC § 2216
This is the official text of Cal. RTC § 2216, 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
County free libraries established pursuant to Chapter 2 (commencing with Section 27151) of Division 20 of the Education Code; areas receiving county fire protection services pursuant to Section 25643 of the Government Code; and county road districts established pursuant to Chapter 7 (commencing with Section 1550) of Division 2 of the Streets and Highways Code, shall be considered “special districts” for all purposes of this chapter.
Status: in_force · Read it on the official government site
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