Revenue and Taxation Code section 23701p

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.

Source: Section 23701p, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23701p. (updated Jan. 1, 1967; accessed Oct. 5, 2026).

Up to date

Verified:
Oct. 5, 2026

§ 23701p's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23701p

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