Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23741 — Taxation of Business Income of Certain Article 1 Organizations
Cal. Rev. & Tax. Code § 23741
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1981-09-09
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Notwithstanding any other provision in this part, in the case of a church exempt from taxes imposed under this part pursuant to Article 1 (commencing with Section 23701) of Chapter 4, any rental income received, directly or indirectly, from another church exempt from taxes imposed under this…
Citator
Cal. Rev. & Tax. Code § 23741 — Taxation of Business Income of Certain Article 1 Organizations is in force in the current edition of the Code, and nothing recorded condemns it.
Notwithstanding any other provision in this part, in the case of a church exempt from taxes imposed under this part pursuant to Article 1 (commencing with Section 23701) of Chapter 4, any rental income received, directly or indirectly, from another church exempt from taxes imposed under this part pursuant to Article 1 (commencing with Section 23701) of Chapter 4 for rental of exempt function church property is exempt from any tax imposed by this part.