California Revenue and Taxation Code Section 23701i

CA Rev & Tax Code § 23701i (2017)  

A voluntary employees’ beneficiary association described in Section 501(c)(9) of the Internal Revenue Code.

(Amended by Stats. 2015, Ch. 359, Sec. 29. (AB 154) Effective September 30, 2015. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.)

Last modified: October 25, 2018