California Legal Codes and Statutes

§ 219

Repealed and added by Stats. 1980, Ch. 411, Sec. 8. Effective July 11, 1980. Operative January 1, 1981, by Sec. 51 of Ch. 411.

For the 1980–81 fiscal year and fiscal years thereafter, business inventories are exempt from taxation and the assessor shall not assess business inventories.

Cite this section

Cal. Rev. & Tax. Code § 219 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-1-taxation-base/article-1-taxable-and-exempt-property/section-219

Other sections in Article 1 - Taxable and Exempt Property

§ 201§ 201.1§ 201.2§ 201.3§ 201.4§ 201.5§ 201.6§ 201.7§ 202§ 202.2…§ 231§ 232§ 234§ 235§ 236§ 236.5§ 237§ 241§ 242§ 214.03

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.