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Rev. & Tax. Code, § 23701i · Article 1. Exemptions From This Part

Rev. & Tax. Code, § 23701i

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

A voluntary employees’ beneficiary association described in Section 501(c)(9) of the Internal Revenue Code.

Notes and commentary — not statutory text

History

Amended by Stats. 2015, Ch. 359, Sec. 29. (AB 154) Effective September 30, 2015. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.

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&sectionNum=23701i.
Text hash
sha256 41eef7d6b48b76ad3aaa21dc708f6edb793fffc6e6938ed215bc752503d6dc07
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 6 provisions

Provisions in this library whose text cites Rev. & Tax. Code, § 23701i. Each shows the citation as that text prints it.

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.