California Revenue and Taxation Code Section 7288.5

CA Rev & Tax Code § 7288.5 (2017)  

For purposes of this chapter, a “school district” includes a community college district.

(Added by Stats. 1991, Ch. 1024, Sec. 2. Effective January 1, 1992. See Section 7288.6 for restriction on operative date of tax.)

Last modified: October 25, 2018