California Statutes
§ 23706. — 23706. (Added by Stats. 1985, Ch. 1461, Sec. 87.)
California § 23706.
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 § 23706. (23706. (Added by Stats. 1985, Ch. 1461, Sec. 87.)) 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 § 23706. (2026).
Text
Any exemption from the bank and corporation franchise tax under Chapter 2 (commencing with Section 23101) or the corporation income tax under Chapter 3 (commencing with Section 23501), granted by any California statute on or after January 1, 1985, for an organization which is an instrumentality of this state, shall be provided for in this part of the code.
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Legislative History
Added by Stats. 1985, Ch. 1461, Sec. 87. Effective October 1, 1985.
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California § 23706., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23706..