An 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.
Cal. Rev. & Tax. Code § 17631
General Rule
Applied in 1 court decision — leading case Hattem at v. Schwarzenegger 1-10 05-3926- (2006)
Most recently applied in Hattem at v. Schwarzenegger 1-10 05-3926- (May 2006)
Amended by Stats. 1983, Ch. 488, Sec. 39
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.