BlackletterCalifornia law

Revenue and Taxation Code § 23701e

ARTICLE 1. Exemptions From This Part

Current as of September 28, 2026Rev. & Tax. Code, § 23701eOfficial source ↗

Repealed and added by Stats. 2000, Ch. 252, Sec. 6. Effective January 1, 2001.

A business league, chamber of commerce, real estate board, or a board of trade described in Section 501(c)(6) of the Internal Revenue Code, except that the phrase “or professional football leagues (whether or not administering a pension fund for football players)” shall not apply.