Home/California/Statutes/Code RTC: Revenue 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/§ 23701p.
California Statutes

§ 23701p. — 23701p. (Added by Stats. 1967, Ch. 1709.)

California § 23701p.
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 § 23701p. (23701p. (Added by Stats. 1967, Ch. 1709.)) 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 § 23701p. (2026).

Text

A trust or plan which meets the requirements of Public Law 87-792, 76 U.S. Stats. 809, approved October 10, 1962 (the Self-Employed Individuals Tax Retirement Bill of 1962), but only if such trust or plan is not exempt from taxation under Section 17631.

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Legislative History

Added by Stats. 1967, Ch. 1709.
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California § 23701p., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23701p..