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.