{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23701z","citation":"Rev. & Tax. Code, § 23701z","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. 1996, Ch. 954, Sec. 41.1.   Effective September 26, 1996.","effective":"1996-09-26","html":"<p>An organization established pursuant to Section <a href=\"/corp/5005.1\">5005.1</a> of the Corporations Code by three or more corporations as an arrangement for the pooling of self-insured claims or losses of those corporations.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exemptions-from-this-part-23701z","source":"California Legislative Information bulk export (pubinfo)"}