Cal. RTC § 223
This is the official text of Cal. RTC § 223, 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
Fruit trees, nut trees, and grapevines of a grower, which are personal property, held on the lien date for subsequent planting in orchard or vineyard form and are planted during the assessment year by the grower shall be exempt from taxation. This section does not apply to plant nurseries.
Status: in_force · Read it on the official government site
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