{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17020.9","citation":"Rev. & Tax. Code, § 17020.9","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-1"}],"history":"Added by Stats. 1987, Ch. 1138, Sec. 9.   Effective September 25, 1987.   Applicable to taxable years beginning on or after January 1, 1987, by Sec. 189 of Ch. 1138.","effective":"1987-09-25","html":"<p>For purposes of this part, the term “domestic building and loan association” has the same meaning given that term by Section <a href=\"/rtc/7701\">7701</a>(a)(19) of the Internal Revenue Code.</p>","text":"For purposes of this part, the term “domestic building and loan association” has the same meaning given that term by Section 7701(a)(19) of the Internal Revenue Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-17020-9","source":"California Legislative Information bulk export (pubinfo)"}