California Statutes
§ 23741. — 23741. (Added by Stats. 1981, Ch. 341, Sec. 1.)
California § 23741.
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 § 23741. (23741. (Added by Stats. 1981, Ch. 341, 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 § 23741. (2026).
Text
Notwithstanding any other provision in this part, in the case of a church exempt from taxes imposed under this part pursuant to Article 1 (commencing with Section 23701) of Chapter 4, any rental income received, directly or indirectly, from another church exempt from taxes imposed under this part pursuant to Article 1 (commencing with Section 23701) of Chapter 4 for rental of exempt function church property is exempt from any tax imposed by this part.
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Legislative History
Added by Stats. 1981, Ch. 341, Sec. 1. Effective September 9, 1981. Applicable to income years beginning on or after January 1, 1981, by Sec. 2 of Ch. 341.
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Bluebook (online)
California § 23741., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23741..