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.
Cal. Rev. & Tax. Code § 17020.9
General Provisions and Definitions
Known as the Personal Income Tax Law
The act spans §§ 17001–17039 (60 sections).
Added by Stats. 1987, Ch. 1138, Sec. 9
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.