GroundRules
RTC § 23706
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 11. CORPORATION TAX LAW [23001. - 25141.]
- CHAPTER 4. Exempt Corporations [23701. - 23778.]
- ARTICLE 1. Exemptions From This Part [23701. - 23712.]
Any exemption from the bank and corporation franchise tax under Chapter 2 (commencing with Section 23101) or the corporation income tax under Chapter 3 (commencing with Section 23501), granted by any California statute on or after January 1, 1985, for an organization which is an instrumentality of this state, shall be provided for in this part of the code.
Collected 2026-09-14T05:56:33Z. Source file · JSON