Revenue and Taxation Code section 23701l

(a)

A domestic fraternal society described in Section 501(c)(10) of the Internal Revenue Code, except as otherwise provided.

(b)

For purposes of this section, the term “domestic” means created or organized in the United States or under the law of the United States or of any state or territory therein.

Source: Section 23701l, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=23701l.­ (updated Jan. 1, 2001; accessed Jun. 9, 2025).

Last Updated

Jan. 1, 2001

§ 23701l’s source at ca​.gov