California Statutes
§ 23711.5. — 23711.5. (Added by renumbering Section 24328 by Stats. 2003, Ch. 455, Sec. 8.)
California § 23711.5.
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 § 23711.5. (23711.5. (Added by renumbering Section 24328 by Stats. 2003, Ch. 455, Sec. 8.)) 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 § 23711.5. (2026).
Text
The Golden State Scholarshare Trust, established pursuant to Article 19 (commencing with Section 69980) of Chapter 2 of Part 42 of the Education Code, is an instrumentality of this state and the income of the Scholarshare trust shall be exempt from taxes imposed under this part. The Scholarshare trust is established and shall be maintained as a qualified state tuition program as defined in Section 529 of the Internal Revenue Code.
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Legislative History
Added by renumbering Section 24328 by Stats. 2003, Ch. 455, Sec. 8. Effective January 1, 2004.
Nearby Sections
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California § 23711.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23711.5..