Rev. & Tax. Code, § 226 · Article 1. Taxable and Exempt Property
Rev. & Tax. Code, § 226
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Personal property consisting of qualified computer equipment shall be exempt from taxation.
(b) For purposes of this section:
(1) “Qualified computer equipment” means all computer equipment of the San Diego Supercomputer Center located on the campus of the University of California, San Diego.
(2) “Computer equipment” includes, but is not limited to, any supercomputer and all peripheral computer and other equipment related to the system of which the supercomputer is the principal component and all other equipment that becomes a part of that supercomputer system.
Notes and commentary — not statutory text
History
Added by Stats. 1988, Ch. 1559, Sec. 1. Effective September 30, 1988. Applicable form July 1, 1988, by Sec. 4 of Ch. 1559.
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=226.
- Text hash
- sha256 6e95ad3209166a45148b96a6d1c674f01c288fe03f2b9ee80ecfae8eb149ea42
- 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
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.