Revenue and Taxation Code section 23701e

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.

Source: Section 23701e, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23701e. (accessed May 19, 2025).

Last Updated

May 12, 2025

§ 23701e’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23701e

Original Source: Section 23701e, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23701e. (last accessed May 12, 2025).