Current as of September 28, 2026Rev. & Tax. Code, § 17631Official source ↗
Amended by Stats. 1983, Ch. 488, Sec. 39. Effective July 28, 1983.
An organization described in Section 401(a) of the Internal Revenue Code shall be exempt from taxation under this part unless such exemption is denied under Sections 17635 to 17639, inclusive.