Rev. & Tax. Code, § 2214 · Article 1. Definitions

Rev. & Tax. Code, § 2214

Verbatim from the official edition

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

“Sales tax exemption” means any provision which causes a reduction in revenue to a city or county under Part 1.5 (commencing with Section 7200) of Division 2.

Notes and commentary — not statutory text

History

Added by Stats. 1973, Ch. 358.

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=2214.
Text hash: sha256 4cd5aa9ae75f2ff08f741629f09bb011758f1115df8829a98a4202dc773b8c67
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

This section cites

Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.

Revenue and Taxation Code

Rev. & Tax. Code, div. 2, pt. 1.5UNIFORM LOCAL SALES AND USE TAXESPrinted as Part 1.5 (commencing with Section 7200) of Division 2

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.