Cal. Rev. & Tax. Code § 23701l
Exemptions From This Part
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2013
As of January 1, 2011
(a)
(a) A domestic fraternal society described in Section 501(c)(10) of the Internal Revenue Code, except as otherwise provided.
(b) For purposes of this section, the term “domestic” means created or organized in the United States or under the law of the United States or of any state or territory therein.
(b) For purposes of this section, the term “domestic” means created or organized in the United States or under the law of the United States or of any state or territory therein.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.