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Earlier editions: 2020-112018-112026-09

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

§ 17632

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

An organization exempt from taxation under Section 17631 shall be subject to tax to the extent provided in Article 2 (commencing at Section 17651) of this chapter (relating to tax on unrelated income), but, notwithstanding Article 2, shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes.

(Amended by Stats. 1961, Ch. 847.)

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California Revenue and Taxation Code

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