GroundRules
RTC § 17632
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 exempt from taxation under Section 17631 shall be subject to tax to the extent provided in Article 2 (commencing at Section 17651) of this chapter (relating to tax on unrelated income), but, notwithstanding Article 2, shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes.
Collected 2026-09-14T05:56:33Z. Source file · JSON