{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23701p","citation":"Rev. & Tax. Code, § 23701p","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":"Added by Stats. 1967, Ch. 1709.","effective":null,"html":"<p>A trust or plan which meets the requirements of Public Law 87-792, 76 U.S. Stats. 809, approved October 10, 1962 (the Self-Employed Individuals Tax Retirement Bill of 1962), but only if such trust or plan is not exempt from taxation under Section <a href=\"/rtc/17631\">17631</a>.</p>","text":"A trust or plan which meets the requirements of Public Law 87-792, 76 U.S. Stats. 809, approved October 10, 1962 (the Self-Employed Individuals Tax Retirement Bill of 1962), but only if such trust or plan is not exempt from taxation under Section 17631.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exemptions-from-this-part-23701p","source":"California Legislative Information bulk export (pubinfo)"}