California Statutes
§ 23701n. — 23701n. (Repealed and added by Stats. 2000, Ch. 252, Sec. 18.)
California § 23701n.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 4.CHAPTER 4. Exempt Corporations
Art. 1.ARTICLE 1. Exemptions From This Part
This text of California § 23701n. (23701n. (Repealed and added by Stats. 2000, Ch. 252, Sec. 18.)) 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 § 23701n. (2026).
Text
(a)A supplemental unemployment compensation trust described in Section 501(c)(17) of the Internal Revenue Code, except as otherwise provided.
(b)The following references in Section 501(c)(17)(E) of the Internal Revenue Code shall be modified as follows:
(1)The phrase “under Section 23701” shall be substituted for the phrase “under subsection (a).”
(2)The phrase “Section 23701i” shall be substituted for the phrase “paragraph (9) of this subsection.”
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Legislative History
Repealed and added by Stats. 2000, Ch. 252, Sec. 18. Effective January 1, 2001.
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Bluebook (online)
California § 23701n., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23701n..