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Cal. Revenue and Taxation Code § 23701e

Cal. Revenue and Taxation Code § 23701e

California · California Revenue and Taxation Code · Status: effective · Effective 2001-01-01

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Cal. Revenue and Taxation Code § 23701e, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921901
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A business league, chamber of commerce, real estate board, or a board of trade described in Section 501(c)(6) of the Internal Revenue Code, except that the phrase “or professional football leagues (whether or not administering a pension fund for football players)” shall not apply.