Rev. & Tax. Code, § 221 · Article 1. Taxable and Exempt Property
Rev. & Tax. Code, § 221
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
For the purposes of Section 214 a nursery school is any group facility for minors which has obtained a written license or permit to operate as such from the State Department of Social Services or from an inspection service approved or accredited by the State Department of Social Services, and which is owned and operated for one or more of the following purposes:
(a) The facility is owned and operated to provide day care for minors whose parent or parents are unable to supervise such minors due to the hours of employment of the parent or parents.
(b) The facility is owned and operated to provide training and education for minors of preschool age.
(c) The facility is owned and operated to provide instruction to parents on the subject of raising minors and to provide training and education for minors.
Notes and commentary — not statutory text
History
Amended by Stats. 1978, Ch. 1112.
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§ionNum=221.
- Text hash
- sha256 3d2bd6473b07a6f7d2b9df0fa21afdee4d8759d1882c035d279c8b5997de36ca
- 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
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Revenue and Taxation Code
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