{"data":{"id":"us-ca/rtc-23701c","jurisdiction":"us-ca","citation":"RTC § 23701c","heading":"","body":"A cemetery company described in Section 501(c)(13) of the Internal Revenue Code.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"6ec9bf73a0cded4a9981d0db09a09f8fc719c96caaa41cfa5c8effd77b098df0","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23701b","next":"us-ca/rtc-23701d"},"notice":"GroundRules: Original legal text. Not legal advice."}