Revenue and Taxation Code § 23704.3

ARTICLE 1. Exemptions From This Part

Current as of September 28, 2026Rev. & Tax. Code, § 23704.3Official source ↗Ask about this

Repealed and added by Stats. 2000, Ch. 252, Sec. 26. Effective January 1, 2001.

Section 501(o) of the Internal Revenue Code, relating to treatment of hospitals participating in provider-sponsored organizations, shall apply, except that the reference to Section 501(c)(3) of the Internal Revenue Code, relating to charitable organizations, shall be modified to refer to Section 23701d.