Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 11. CORPORATION TAX LAW [23001 - 25141]
( Heading of Part 11 amended by Stats. 2001, Ch. 543, Sec. 21. ) CHAPTER 4. Exempt Corporations [23701 - 23778]
( Chapter 4 added by Stats. 1949, Ch. 557. ) ARTICLE 1. Exemptions From This Part [23701 - 23712]
( Article 1 added by Stats. 1949, Ch. 557. ) 23701l.
(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.
(Repealed and added by Stats. 2000, Ch. 252, Sec. 16. Effective January 1, 2001.)