Section 23045.5.

Cal. Revenue and Taxation Code - RTC § 23045.5.
in effect
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For purposes of this part, the term “domestic building and loan association” has the same meaning given that term by Section 7701(a)(19) of the Internal Revenue Code.

References

referencesCal. Revenue and Taxation Code - RTC § 7701.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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