GroundRules
RTC § 17631
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 10. PERSONAL INCOME TAX [17001. - 18181.]
- CHAPTER 7. Exempt Trusts and Common Trust Funds [17631. - 17677.]
- ARTICLE 1. General Rule [17631. - 17640.]
An organization described in Section 401(a) of the Internal Revenue Code shall be exempt from taxation under this part unless such exemption is denied under Sections 17635 to 17639, inclusive.
Collected 2026-09-14T05:56:33Z. Source file · JSON