{"data":{"id":"us-ca/rtc-219","jurisdiction":"us-ca","citation":"RTC § 219","heading":"","body":"For the 1980–81 fiscal year and fiscal years thereafter, business inventories are exempt from taxation and the assessor shall not assess business inventories.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 1. Taxation Base [201. - 287.]","ARTICLE 1. Taxable and Exempt Property [201. - 242.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"6cbd3c4c23c498f12a8e43eb526d7489629f3d0285d6b832bc0e7902620835b6","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-218.6","next":"us-ca/rtc-220"},"notice":"GroundRules: Original legal text. Not legal advice."}