California Statutes
§ 23740. — 23740. (Repealed and added by Stats. 2000, Ch. 252, Sec. 34.)
California § 23740.
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. 2.ARTICLE 2. Taxation of Business Income of Certain Article 1 Organizations
This text of California § 23740. (23740. (Repealed and added by Stats. 2000, Ch. 252, Sec. 34.)) 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 § 23740. (2026).
Text
Section 4911 of the Internal Revenue Code, relating to tax on excess expenditures to influence legislation, shall apply, except as otherwise provided.
(a)Section 4911(a)(1) of the Internal Revenue Code shall not apply.
(b)Section 4911(f)(4)(A) of the Internal Revenue Code shall include efforts to influence legislation with respect to acts, bills, resolutions, or similar items by the State Legislature.
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Legislative History
Repealed and added by Stats. 2000, Ch. 252, Sec. 34. Effective January 1, 2001.
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Bluebook (online)
California § 23740., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23740..