Section 214.4.

Cal. Revenue and Taxation Code - RTC § 214.4.
in effect
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For the purposes of Sections 207 and 214 a school of “less than collegiate grade” is (a) any institution of learning attendance at which exempts a student from attendance at a public full-time elementary or secondary day school under Section 48222 of the Education Code or (b) any institution of learning a majority of whose students are persons that have been excused from attendance at a full-time elementary or secondary day school under Section 48221 or 48226 of the Education Code.

References

referencesCal. Education Code - EDC § 48222.
referencesCal. Revenue and Taxation Code - RTC § 207.
referencesCal. Revenue and Taxation Code - RTC § 48221.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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