Section 17631.
Cal. Revenue and Taxation Code - RTC § 17631.
in effectAn 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.
References
referencesCal. Revenue and Taxation Code - RTC § 401.
referencesCal. Revenue and Taxation Code - RTC § 17635.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026
