California Statutes
§ 23701s. — 23701s. (Amended by Stats. 2005, Ch. 691, Sec. 53.)
California § 23701s.
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 § 23701s. (23701s. (Amended by Stats. 2005, Ch. 691, Sec. 53.)) 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 § 23701s. (2026).
Text
(a)An employee-funded pension trust described in Section 501(c)(18) of the Internal Revenue Code, except as otherwise provided.
(b)The last sentence in Section 501(c)(18) of the Internal Revenue Code, relating to excess contributions under Section 4979, shall not apply.
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Legislative History
Amended by Stats. 2005, Ch. 691, Sec. 53. Effective October 7, 2005.
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California § 23701s., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23701s..