California Revenue and Taxation Code § 221

Revenue and Taxation Code
Open in Lexace · Ask the AI about this section
For the purposes of Section 214 a nursery school is any group facility for minors which has obtained a written license or permit to operate as such from the State Department of Social Services or from an inspection service approved or accredited by the State Department of Social Services, and which is owned and operated for one or more of the following purposes: (a) The facility is owned and operated to provide day care for minors whose parent or parents are unable to supervise such minors due to the hours of employment of the parent or parents. (b) The facility is owned and operated to provide training and education for minors of preschool age. (c) The facility is owned and operated to provide instruction to parents on the subject of raising minors and to provide training and education for minors.

‹ Prev All California sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.