Revenue and Taxation Code section 24991

Section 1275(a)(3) of the Internal Revenue Code, relating to the definition of tax-exempt obligation, does not apply but instead the term “tax-exempt obligation” means an obligation the interest on which is exempt from tax under this part.

Source: Section 24991, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24991. (accessed May 12, 2025).

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Last Updated

May 12, 2025

§ 24991’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24991

Original Source: Section 24991, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24991. (last accessed May 12, 2025).