California Revenue and Taxation Code

§ 6370

RTC § 6370 Effective Sep 27, 1987Div. 2 · Part 1 · Ch. 4 · Art. 1

Statute text

(a)This section applies to each of the following:

(1)Nonprofit parent-teacher associations chartered by the California Congress of Parents, Teachers, and Students, Incorporated, and equivalent organizations performing the same type of service for public or private schools and authorized to operate within the school by the governing authority of the school.

(2)Nonprofit parent cooperative nursery schools.

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Legislative history

Amended by Stats. 1987, Ch. 1213, Sec. 1. Effective September 27, 1987. Operative January 1, 1988, by Sec. 3 of Ch. 1213.