Section 201.7.

Cal. Revenue and Taxation Code - RTC § 201.7.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
A qualified nonprofit organization that has entered into an agreement with the Department of Parks and Recreation pursuant to subdivision (a) of Section 5080.42 of the Public Resources Code for the development, improvement, restoration, care, maintenance, administration, or operation of a unit or units, or portion of a unit, of the state park system shall be deemed to be an agent of the state for purposes of this division and for no other purpose, and any state-owned property, including possessory interests in that property, used or possessed by the qualified nonprofit organization for the development, improvement, restoration, care, maintenance, administration, or operation of a unit or units, or portion of a unit, of the state park system shall be exempt from taxation under subdivision (a) of Section 3 of Article XIII of the California Constitution.

References

referencesCal. Public Resources Code - PRC § 5080.42.
referencesCal. Revenue and Taxation Code - RTC § 3.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements

Cal. Revenue and Taxation Code - RTC § 201.7. — Section 201.7 | Revenue and Taxation Code - RTC | Corpus