Public-domain · open source
OpenJurist

Cal. Rev. & Tax. Code § 23701i

Exemptions From This Part

Redline — January 1, 2011 → current.View current text →
Current — January 1, 2015
As of January 1, 2011
(a) A voluntary employees’ beneficiary association described in Section 501(c)(9) of the Internal Revenue Code, as amended by Section 1004(d)(4) of the Health Care and Education Reconciliation Act of 2010 (Public Law 111-152).
A voluntary employees’ beneficiary association described in Section 501(c)(9) of the Internal Revenue Code.
(b) The amendments made to this section by the act adding this subdivision shall apply in the same manner and to the same periods as the federal amendments referred to in subdivision (a) apply for federal purposes.

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