Revenue and Taxation Code - RTC
DIVISION 1. PROPERTY TAXATION [50 - 5911]
( Division 1 enacted by Stats. 1939, Ch. 154. ) PART 2. ASSESSMENT [201 - 1367]
( Part 2 enacted by Stats. 1939, Ch. 154. ) CHAPTER 1. Taxation Base [201 - 286]
( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ARTICLE 1. Taxable and Exempt Property [201 - 242]
( Article 1 enacted by Stats. 1939, Ch. 154. ) 216.
The stock in trade up to one thousand five hundred dollars ($1,500) of a vending stand operated by a blind person licensed by the Bureau of Vocational Rehabilitation pursuant to federal or state law is exempt from taxation.
(Amended by Stats. 1963, Ch. 1638.)