Revenue and Taxation Code § 23046.5

ARTICLE 2. Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 23046.5Official source ↗

Added by Stats. 2010, Ch. 14, Sec. 56. (SB 401) Effective January 1, 2011.

(a) Section 7701(n) of the Internal Revenue Code, relating to convention or association of churches, shall apply, except as otherwise provided.

(b) The phrase “this part” shall be substituted for “this title” in Section 7701(n) of the Internal Revenue Code.