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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

§ 23701aa

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

A public bank as defined in Section 57600 of the Government Code. In addition, a public bank is exempt from all other taxes and licenses, state, county, and municipal, imposed upon a public bank, local utility user taxes, sales and use taxes, state energy resources surcharges, state emergency telephone users surcharges, motor vehicle and other vehicle registration license fees, and any other tax or license fee imposed by the state upon vehicles, motor vehicles, or the operation thereof.

(Added by Stats. 2019, Ch. 442, Sec. 17. (AB 857) Effective January 1, 2020.)

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California Revenue and Taxation Code

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