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Cal. Revenue and Taxation Code § 23701l

Cal. Revenue and Taxation Code § 23701l

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

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Cal. Revenue and Taxation Code § 23701l, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921908
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(a) A domestic fraternal society described in Section 501(c)(10) of the Internal Revenue Code, except as otherwise provided. (b) For purposes of this section, the term “domestic” means created or organized in the United States or under the law of the United States or of any state or territory therein.