{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23701n","citation":"Rev. & Tax. Code, § 23701n","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 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 4. Exempt Corporations [23701. - 23778.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-4"},{"name":"ARTICLE 1. Exemptions From This Part [23701. - 23712.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-4/article-1"}],"history":"Repealed and added by Stats. 2000, Ch. 252, Sec. 18.   Effective January 1, 2001.","effective":"2001-01-01","html":"<p>(a) A supplemental unemployment compensation trust described in Section <a href=\"/rtc/501\">501</a>(c)(17) of the Internal Revenue Code, except as otherwise provided.</p><p>(b) The following references in Section <a href=\"/rtc/501\">501</a>(c)(17)(E) of the Internal Revenue Code shall be modified as follows:</p><p>(1) The phrase “under Section <a href=\"/rtc/23701\">23701</a>” shall be substituted for the phrase “under subsection (a).”</p><p>(2) The phrase “Section <a href=\"/rtc/23701i\">23701i</a>” shall be substituted for the phrase “paragraph (9) of this subsection.”</p>","text":"(a) A supplemental unemployment compensation trust described in Section 501(c)(17) of the Internal Revenue Code, except as otherwise provided. (b) The following references in Section 501(c)(17)(E) of the Internal Revenue Code shall be modified as follows: (1) The phrase “under Section 23701” shall be substituted for the phrase “under subsection (a).” (2) The phrase “Section 23701i” shall be substituted for the phrase “paragraph (9) of this subsection.”","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exemptions-from-this-part-23701n","source":"California Legislative Information bulk export (pubinfo)"}