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DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 7. Exempt Trusts and Common Trust Funds 17631-17677›ARTICLE 1. General Rule 17631-17640

§ 17631

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

An organization described in Section 401(a) of the Internal Revenue Code shall be exempt from taxation under this part unless such exemption is denied under Sections 17635 to 17639, inclusive.

(Amended by Stats. 1983, Ch. 488, Sec. 39. Effective July 28, 1983.)

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California Revenue and Taxation Code

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