GroundRules
RTC § 23740
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 2. Taxation of Business Income of Certain Article 1 Organizations [23731. - 23741.]
Section 4911 of the Internal Revenue Code, relating to tax on excess expenditures to influence legislation, shall apply, except as otherwise provided.
(a) Section 4911(a)(1) of the Internal Revenue Code shall not apply.
(b) Section 4911(f)(4)(A) of the Internal Revenue Code shall include efforts to influence legislation with respect to acts, bills, resolutions, or similar items by the State Legislature.
Collected 2026-09-14T05:56:33Z. Source file · JSON