Public-domain · open source
OpenJurist

Cal. Rev. & Tax. Code § 214.9

Taxable and Exempt Property

Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2013). View current text →

For the purposes of Section 214, a “hospital” includes an outpatient clinic, whether or not patients are admitted for overnight stay or longer, where the clinic furnishes or provides psychiatric services for emotionally disturbed children, or where the clinic is a nonprofit multispecialty clinic of the type described in subdivision (

For purposes of this section, a “hospital” does not include those portions of an outpatient clinic which may be leased or rented to a physician for an office for the general practice of medicine.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.