Rev. & Tax. Code, § 204 · Article 1. Taxable and Exempt Property

Rev. & Tax. Code, § 204

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

The cemetery exemption is as specified in subdivision (g) of Section 3 of Article XIII of the Constitution.

Notes and commentary — not statutory text

History

Amended by Stats. 1974, Ch. 311.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=204.
Text hash: sha256 684c0ac788f3f62933f69dd78854fe91668f58bd098000fa32e6932c4af5826a
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 2 provisions

Provisions in this library whose text cites Rev. & Tax. Code, § 204. Each shows the citation as that text prints it.

Revenue and Taxation Code

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.