Rev. & Tax. Code, § 17631 · Article 1. General Rule
Rev. & Tax. Code, § 17631
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
An organization described in Section 401(a) of the Internal Revenue Code shall be exempt from taxation under this part unless such exemption is denied under Sections 17635 to 17639, inclusive.
Notes and commentary — not statutory text
History
Amended by Stats. 1983, Ch. 488, Sec. 39. Effective July 28, 1983.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17631.
- Text hash
- sha256 051c96c5308464a112614cf47695bcc1ce111b896314868cb6ea8a6aeae5db34
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 8 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 17631. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 17632Printed as Section 17631
- Rev. & Tax. Code, § 17635Printed as Section 17631
- Rev. & Tax. Code, § 17638Printed as Section 17631
- Rev. & Tax. Code, § 17651Printed as Section 17631
- Rev. & Tax. Code, § 19518Printed as Section 17631
- Rev. & Tax. Code, § 23701pPrinted as Section 17631
- Rev. & Tax. Code, § 23800.5Printed as Section 17631
Unemployment Insurance Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.