Construction and governing law.
San José Municipal Code § 3.54.700
in effect3.54.700 - Construction and governing law.
A. The provisions of this chapter shall be construed, enforced and administered and the validity thereof determined in accordance with the IRC and the laws of the city and the state. If any provision of the trust created by this chapter is held to violate the IRC, state law, or this code, or to be illegal or invalid for any other reason, that provision shall be deemed to be null and void, but the invalidation of that provision shall not otherwise affect the trust.
B. The headings and subheadings in this chapter are inserted for convenience of reference only and are not to be considered in the construction of any provision of the trust created by this chapter.
C. In resolving any conflict among provisions of this chapter and in resolving any other uncertainty as to the meaning or intention of any provision of this trust created by this chapter, the interpretation that: (i) causes the trust to be exempt from tax as a governmental instrumentality under IRC Section 115; and (ii) causes the trust to comply with all applicable requirements of the IRC and the laws of the city and the state, shall prevail over any different interpretation.
(Ord. 29065.)
Source: City of San José, Municipal Code (Municode Library, library.municode.com)URL: https://library.municode.com/ca/san_jose/codes/code_of_ordinances?nodeId=TIT3PE_IIREPL_CH3.54PODEHECATRFU_PT8MI_3.54.700COGOLAFetched: 11/1/2026