{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17636","citation":"Rev. & Tax. Code, § 17636","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 7. Exempt Trusts and Common Trust Funds [17631. - 17677.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-7"},{"name":"ARTICLE 1. General Rule [17631. - 17640.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-7/article-1"}],"history":"Amended by Stats. 1983, Ch. 488, Sec. 41.   Effective July 28, 1983.","effective":"1983-07-28","html":"<p>Sections <a href=\"/rtc/17635\">17635</a> to <a href=\"/rtc/17639\">17639</a>, inclusive, apply to any organization described in Section <a href=\"/rtc/401\">401</a>(a) of the Internal Revenue Code.</p>","text":"Sections 17635 to 17639, inclusive, apply to any organization described in Section 401(a) of the Internal Revenue Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-rule-17636","source":"California Legislative Information bulk export (pubinfo)"}