Rev. & Tax. Code, § 219 · Article 1. Taxable and Exempt Property

Rev. & Tax. Code, § 219

Verbatim from the official edition

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

For the 1980–81 fiscal year and fiscal years thereafter, business inventories are exempt from taxation and the assessor shall not assess business inventories.

Notes and commentary — not statutory text

History

Repealed and added by Stats. 1980, Ch. 411, Sec. 8. Effective July 11, 1980. Operative January 1, 1981, by Sec. 51 of Ch. 411.

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=219.
Text hash: sha256 6cbd3c4c23c498f12a8e43eb526d7489629f3d0285d6b832bc0e7902620835b6
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, § 219. Each shows the citation as that text prints it.

Government Code

Gov. Code, § 26912Printed as Section 219 of the Revenue and Taxation Code

Revenue and Taxation Code

Rev. & Tax. Code, § 17501.5Printed as Section 219

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.