California Revenue and Taxation Code Section 23701z

CA Rev & Tax Code § 23701z (2017)  

An organization established pursuant to Section 5005.1 of the Corporations Code by three or more corporations as an arrangement for the pooling of self-insured claims or losses of those corporations.

(Added by Stats. 1996, Ch. 954, Sec. 41.1. Effective September 26, 1996.)

Last modified: October 25, 2018