Cal. Rev. & Tax. Code § 234

Current through the 2023 Legislative Session.

Section 234 - Seed potatoes of grower

Seed potatoes of a grower, which are personal property, held on the lien date for subsequent planting in field form and planted during the assessment year by the grower shall be exempt from taxation. This section does not apply to plant nurseries.

Ca. Rev. and Tax. Code § 234

Added by renumbering Section 232 (as added by Stats. 1974, Ch. 14) by Stats. 1981, Ch. 714, Sec. 398.