Miscellaneous
Applied in 2 court decisions — leading case 205 Cal. App. 3d 683 - County of Contra Costa v. Lemon (1988)
Most recently applied in 212 Cal. App. 3d 589 - City of Gilroy v. State Board of Equalization (July 1989)
Amended by Stats. 2000, Ch. 180, Sec. 1
Except as provided in subdivision (d), no state or local taxes shall be imposed upon the following:
(a) The sale of lottery tickets or shares of the lottery.
(b) Any prize awarded by the lottery.
(c) Any amount received by a prizewinner pursuant to an assignment under Section 8880.325.
(d) This section does not prohibit the imposition of property taxes or license fees for any noncash prize that is awarded by the lottery.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.