California Statutes
§ 23701y. — 23701y. (Added by Stats. 1999, Ch. 675, Sec. 1.)
California § 23701y.
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 § 23701y. (23701y. (Added by Stats. 1999, Ch. 675, Sec. 1.)) 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 § 23701y. (2026).
Text
A credit union as defined in Section 14002 of the Financial Code. In addition, those credit unions are exempt from all other taxes and licenses, state, county, and municipal, imposed upon those credit unions, except taxes upon their real property, local utility user taxes, sales and use taxes, state energy resources surcharges, state emergency telephone users surcharges, unrelated business income taxes pursuant to Section 23731, motor vehicle and other vehicle registration license fees, and any other tax or license fee imposed by the state upon vehicles, motor
vehicles, or the operation thereof.
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Legislative History
Added by Stats. 1999, Ch. 675, Sec. 1. Effective October 10, 1999.
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Bluebook (online)
California § 23701y., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23701y..