Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23701p — Exemptions From This Part
Cal. Rev. & Tax. Code § 23701p
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
A trust or plan which meets the requirements of Public Law 87-792, 76 U.S. Stats. 809, approved October 10, 1962 (the Self-Employed Individuals Tax Retirement Bill of 1962), but only if such trust or plan is not exempt from taxation under Section 17631.
Citator
Cal. Rev. & Tax. Code § 23701p — Exemptions From This Part is in force in the current edition of the Code, and nothing recorded condemns it.
A trust or plan which meets the requirements of Public Law 87-792, 76 U.S. Stats. 809, approved October 10, 1962 (the Self-Employed Individuals Tax Retirement Bill of 1962), but only if such trust or plan is not exempt from taxation under Section 17631.