California Revenue and Taxation Code

§ 23703.7

RTC § 23703.7 Effective Jan 1, 2011Div. 2 · Part 11 · Ch. 4 · Art. 1

Statute text

Section 501(q) of the Internal Revenue Code, relating to special rules for credit counseling organizations, shall apply, except as otherwise provided.

(a)The phrase “Section 23701” shall be substituted for “subsection (a)” in Section 501(q)(1) of the Internal Revenue Code.

(b)The phrase “described in Section 23701d or Section 23701f” shall be substituted for “described in paragraph (3) or (4) of subsection (c)” in Section 501(q)(1) of the Internal Revenue Code.

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Legislative history

Added by Stats. 2010, Ch. 14, Sec. 60. (SB 401) Effective January 1, 2011.