Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23701s — Exemptions From This Part
Cal. Rev. & Tax. Code § 23701s
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2005-10-07
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) An employee-funded pension trust described in Section 501(c)(18) of the Internal Revenue Code, except as otherwise provided.
Citator
Cal. Rev. & Tax. Code § 23701s — Exemptions From This Part is in force in the current edition of the Code, and nothing recorded condemns it.
(a) An employee-funded pension trust described in Section 501(c)(18) of the Internal Revenue Code, except as otherwise provided.
(b) The last sentence in Section 501(c)(18) of the Internal Revenue Code, relating to excess contributions under Section 4979, shall not apply.