Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23736.2 — Taxation of Business Income of Certain Article 1 Organizations
Cal. Rev. & Tax. Code § 23736.2
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
An organization described in Section 23701d which is subject to the provisions of this article, except those specified in Sections 23736, shall not be exempt from taxation under Article 1 of this chapter if it has engaged in a prohibited transaction after January 1, 1951; and an organization…
Citator
Cal. Rev. & Tax. Code § 23736.2 — Taxation of Business Income of Certain Article 1 Organizations is in force in the current edition of the Code, and nothing recorded condemns it.
An organization described in Section 23701d which is subject to the provisions of this article, except those specified in Sections 23736, shall not be exempt from taxation under Article 1 of this chapter if it has engaged in a prohibited transaction after January 1, 1951; and an organization described in Section 23701n which is subject to the provisions of this article shall not be exempt from taxation under Article 1 of this chapter if it has engaged in a prohibited transaction after December 31, 1960.