Section 32311.  


Latest version.
  • This article does not apply to:

    (a) Any institution classified as an educational institution within the meaning and intent of Section 501 of the Internal Revenue Code of the United States or of Section 23701d of the Revenue and Taxation Code and that, nevertheless, pays general state and county taxes within this state upon any printing plant and printing equipment owned by it.

    (b) The production of forms, materials, and supplies at any state educational institution under the exclusive management and control of the state and authorized by law.

    (c) Any publication, printed and produced at any state educational institution under the exclusive management and control of the state for the dissemination of technical or scientific information and that is sold at cost.

    (d) Printing which may be classified as "instruction" or "student activity."

(Amended by Stats. 2003, Ch. 185, Sec. 2. Effective January 1, 2004.)