BlackletterCalifornia law

Revenue and Taxation Code § 23704.3

ARTICLE 1. Exemptions From This Part

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

Repealed and added by Stats. 2000, Ch. 252, Sec. 26.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.