California Revenue and Taxation Code Section 259.8

CA Rev & Tax Code § 259.8 (2017)  

The affidavit for the free public libraries exemption shall indicate the extent to which the property is open to the public, whether or not any admission or user charge is made for the use of library books, periodicals or facilities and the extent (if any) to which sales or business activites are conducted on the premises.

(Added by Stats. 1974, Ch. 186.)

Last modified: October 25, 2018