California Revenue and Taxation Code

§ 17631

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17631 Effective Jul 28, 1983Div. 2 · Part 10 · Ch. 7 · Art. 1

Statute text

View on leginfo.ca.gov

An organization described in Section 401(a) of the Internal Revenue Code shall be exempt from taxation under this part unless such exemption is denied under Sections 17635 to 17639, inclusive.

Legislative history

Amended by Stats. 1983, Ch. 488, Sec. 39. Effective July 28, 1983.