§ 214.4
81 words·~1 min read·
/ca/revenue-and-taxation-code/214-4A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For the purposes of Sections 207 and 214 a school of “less than collegiate grade” is
(a)any institution of learning attendance at which exempts a student from attendance at a public full-time elementary or secondary day school under Section 48222 of the Education Code or
(b)any institution of learning a majority of whose students are persons that have been excused from attendance at a full-time elementary or secondary day school under Section 48221 or 48226 of the Education Code.