Rev. & Tax. Code, § 23701p · Article 1. Exemptions From This Part
Rev. & Tax. Code, § 23701p
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
A trust or plan which meets the requirements of Public Law 87-792, 76 U.S. Stats. 809, approved October 10, 1962 (the Self-Employed Individuals Tax Retirement Bill of 1962), but only if such trust or plan is not exempt from taxation under Section 17631.
Notes and commentary — not statutory text
History
Added by Stats. 1967, Ch. 1709.
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=23701p.
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- sha256 84d59c095ca2f2fb56d00b5742dc67c8b747ea3c5359f4fc62de58cee5c05957
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