Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23701n — Exemptions From This Part
Cal. Rev. & Tax. Code § 23701n
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) A supplemental unemployment compensation trust described in Section 501(c)(17) of the Internal Revenue Code, except as otherwise provided.
Citator
Cal. Rev. & Tax. Code § 23701n — Exemptions From This Part is in force in the current edition of the Code, and nothing recorded condemns it.
(a) A supplemental unemployment compensation trust described in Section 501(c)(17) of the Internal Revenue Code, except as otherwise provided.
(b) The following references in Section 501(c)(17)(E) of the Internal Revenue Code shall be modified as follows:
(1) The phrase “under Section 23701” shall be substituted for the phrase “under subsection (a).”
(2) The phrase “Section 23701i” shall be substituted for the phrase “paragraph (9) of this subsection.”