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Cal. Rev. & Tax. Code § 23701e

Exemptions From This Part

Repealed and added by Stats. 2000, Ch. 252, Sec. 6

A business league, chamber of commerce, real estate board, or a board of trade described in Section 501(c)(6) of the Internal Revenue Code, except that the phrase “or professional football leagues (whether or not administering a pension fund for football players)” shall not apply.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.