Rev. & Tax. Code, § 23701a · Article 1. Exemptions From This Part
Rev. & Tax. Code, § 23701a
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Labor, agricultural, or horticultural organizations other than cooperative organizations described in Section 24404 or 24405 (unless the cooperative organization is determined by the Internal Revenue Service to be an organization described in Section 501(c)(5) of the Internal Revenue Code of 1954, as amended).
For purposes of this section, the term “agricultural” includes the art or science of cultivating land, harvesting crops or aquatic resources, or raising livestock.
(b) The amendments to this section by the act adding this subdivision shall be applied in the computation of taxes for taxable years beginning on or after January 1, 1983.
Notes and commentary — not statutory text
History
Amended by Stats. 2000, Ch. 862, Sec. 91. Effective January 1, 2001.
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=23701a.
- Text hash
- sha256 c7c2966d95e52349b6bf16cb52ca0a215dae571c5dc7e5c03051d98e032f00be
- 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 13 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 23701a. Each shows the citation as that text prints it.
Business and Professions Code
- Bus. & Prof. Code, § 19986Printed as Section 23701a, 23701b, 23701d, 23701e, 23701f, 23701g, 23701k, 23701l, or 23701w of the Revenue and Taxation Code
- Bus. & Prof. Code, § 23356.1Printed as Section 23701a, 23701b, 23701d, 23701e, 23701f, 23701g, 23701i, 23701k, 23701l, 23701r, or 23701w of the Revenue and Taxation Code
- Bus. & Prof. Code, § 23399.6Printed as Section 23701a of the Revenue and Taxation Code
- Bus. & Prof. Code, § 24045.19Printed as Section 23701a or 23701e of the Revenue and Taxation Code
- Bus. & Prof. Code, § 25503.9Printed as Section 23701a, 23701b, 23701d, 23701e, 23701f, 23701g, 23701i, 23701k, 23701l, 23701r, or 23701w of the Revenue and Taxation Code | Section 23701a, 23701d, 23701e, 23701f, or 23701r of the Revenue and Taxation Code
Penal Code
- Pen. Code, § 320.5Printed as Sections 23701a, 23701b, 23701d, 23701e, 23701f, 23701g, 23701k, 23701l, 23701t, or 23701w of the Revenue and Taxation Code
- Pen. Code, § 320.6Printed as Section 23701a, 23701b, 23701d, 23701e, 23701f, 23701g, 23701k, 23701l, 23701t, or 23701w of the Revenue and Taxation Code
- Pen. Code, § 326.5Printed as Sections 23701a, 23701b, 23701d, 23701e, 23701f, 23701g, 23701k, 23701w, and 23701l of the Revenue and Taxation Code
Revenue and Taxation Code
- Rev. & Tax. Code, § 17053.75Printed as Section 23701a
- Rev. & Tax. Code, § 23701Printed as Section 23701a, 23701d, 23701e, 23701f, 23701g, or 23701w
- Rev. & Tax. Code, § 23701rPrinted as Sections 23701a through 23701p
- Rev. & Tax. Code, § 23732Printed as Section 23701a
- Rev. & Tax. Code, § 23772Printed as Sections 23701a to 23701w, inclusive
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.