BlackletterCalifornia law

Revenue and Taxation Code § 23701p

ARTICLE 1. Exemptions From This Part

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

Added by Stats. 1967, Ch. 1709.

A trust or plan which meets the requirements of Public Law 87-792, 76 U.S. Stats. 809, approved October 10, 1962 (the Self-Employed Individuals Tax Retirement Bill of 1962), but only if such trust or plan is not exempt from taxation under Section 17631.