Revenue and Taxation Code section 23741

Notwithstanding any other provision in this part, in the case of a church exempt from taxes imposed under this part pursuant to Article 1 (commencing with Section 23701) of Chapter 4, any rental income received, directly or indirectly, from another church exempt from taxes imposed under this part pursuant to Article 1 (commencing with Section 23701) of Chapter 4 for rental of exempt function church property is exempt from any tax imposed by this part.

Source: Section 23741, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23741. (accessed May 12, 2025).

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Last Updated

May 12, 2025

§ 23741’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23741

Original Source: Section 23741, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23741. (last accessed May 12, 2025).