Revenue and Taxation Code section 23736.2

An organization described in Section 23701d which is subject to the provisions of this article, except those specified in Sections 23736, shall not be exempt from taxation under Article 1 of this chapter if it has engaged in a prohibited transaction after January 1, 1951; and an organization described in Section 23701n which is subject to the provisions of this article shall not be exempt from taxation under Article 1 of this chapter if it has engaged in a prohibited transaction after December 31, 1960.

Source: Section 23736.2, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=23736.­2.­ (updated Jan. 1, 1961; accessed Dec. 8, 2025).

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Verified:
Dec. 8, 2025

§ 23736.2's source at ca​.gov