California Revenue and Taxation Code

§ 23701l

RTC § 23701l Effective Jan 1, 2001Div. 2 · Part 11 · Ch. 4 · Art. 1

Statute text

(a)A domestic fraternal society described in Section 501(c)(10) of the Internal Revenue Code, except as otherwise provided.

(b)For purposes of this section, the term “domestic” means created or organized in the United States or under the law of the United States or of any state or territory therein.

Legislative history

Repealed and added by Stats. 2000, Ch. 252, Sec. 16. Effective January 1, 2001.