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Cal. Revenue and Taxation Code § 18177

Cal. Revenue and Taxation Code § 18177

California · California Revenue and Taxation Code · Status: effective · Effective 2004-01-01

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Cal. Revenue and Taxation Code § 18177, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920876
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Section 1275(a)(3) of the Internal Revenue Code, relating to the definition of tax-exempt obligations, does not apply but instead the term “tax-exempt obligation” means an obligation the interest on which is exempt from tax under this part.