California Revenue and Taxation Code

§ 23736

RTC § 23736Div. 2 · Part 11 · Ch. 4 · Art. 2

Statute text

Sections 23736.1 to 23736.4, inclusive, shall apply to any organization described in Section 23701d or Section 23701n except—

(a)A religious organization (other than a trust);

(b)An educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on;

…

Legislative history

Amended by Stats. 1961, Ch. 857.