Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 23701l — Exemptions From This Part

Cal. Rev. & Tax. Code § 23701l

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2001-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

(a) A domestic fraternal society described in Section 501(c)(10) of the Internal Revenue Code, except as otherwise provided.

Citator

Cal. Rev. & Tax. Code § 23701l — Exemptions From This Part is in force in the current edition of the Code, and nothing recorded condemns it.

(a) A domestic fraternal society described in Section 501(c)(10) of the Internal Revenue Code, except as otherwise provided.

(b) For purposes of this section, the term “domestic” means created or organized in the United States or under the law of the United States or of any state or territory therein.