Rev. & Tax. Code, § 23701e · Article 1. Exemptions From This Part
Rev. & Tax. Code, § 23701e
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
A business league, chamber of commerce, real estate board, or a board of trade described in Section 501(c)(6) of the Internal Revenue Code, except that the phrase “or professional football leagues (whether or not administering a pension fund for football players)” shall not apply.
Notes and commentary — not statutory text
History
Repealed and added by Stats. 2000, Ch. 252, Sec. 6. 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=23701e.
- Text hash
- sha256 57219f2aeeba5e763fd5ad909c2d9311cdbbf388b3d4dac3ccb38ace34216ecc
- 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
Cited by 11 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 23701e. Each shows the citation as that text prints it.
Business and Professions Code
- Bus. & Prof. Code, § 17511.1Printed as Section 23701e of the Revenue and Taxation 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 23701b, 23701d, 23701e, 23701f, 23701g, 23701i, 23701k, 23701l, 23701r, or 23701w of the Revenue and Taxation Code
- Bus. & Prof. Code, § 24045.6Printed as Section 23701d or 23701e 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
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.