Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.: PART 10. PERSONAL INCOME TAX/Ch. 7.: CHAPTER 7. Exempt Trusts and Common Trust Funds/Art. 1.: ARTICLE 1. General Rule/§ 17632.
California Statutes

§ 17632. — 17632. (Amended by Stats. 1961, Ch. 847.)

California § 17632.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 7.CHAPTER 7. Exempt Trusts and Common Trust Funds
Art. 1.ARTICLE 1. General Rule

This text of California § 17632. (17632. (Amended by Stats. 1961, Ch. 847.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 17632. (2026).

Text

An organization exempt from taxation under Section 17631 shall be subject to tax to the extent provided in Article 2 (commencing at Section 17651) of this chapter (relating to tax on unrelated income), but, notwithstanding Article 2, shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes.

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Legislative History

Amended by Stats. 1961, Ch. 847.
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California § 17632., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17632..