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

§ 23701s

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

(a) An employee-funded pension trust described in Section 501(c)(18) of the Internal Revenue Code, except as otherwise provided.

(b) The last sentence in Section 501(c)(18) of the Internal Revenue Code, relating to excess contributions under Section 4979, shall not apply.

(Amended by Stats. 2005, Ch. 691, Sec. 53. Effective October 7, 2005.)

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California Revenue and Taxation Code

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