Cal. RTC § 6403
This is the official text of Cal. RTC § 6403, 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
The storage, use, or other consumption in this state of property donated by any seller to any organization described in Section 170(b)(1)(A) of the Internal Revenue Code and located in California, is exempt from the use tax. A museum shall not be a qualifying donee organization under this section unless the museum is a nonprofit museum described in subdivision (c) of Section 6366.4, and uses the donated property exclusively for display purposes within a museum.
Status: in_force · Read it on the official government site
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