California Legal Codes and Statutes

§ 23740

Repealed and added by Stats. 2000, Ch. 252, Sec. 34. Effective January 1, 2001.

Section 4911 of the Internal Revenue Code, relating to tax on excess expenditures to influence legislation, shall apply, except as otherwise provided.

(a)Section 4911(a)(1) of the Internal Revenue Code shall not apply.
(b)Section 4911(f)(4)(A) of the Internal Revenue Code shall include efforts to influence legislation with respect to acts, bills, resolutions, or similar items by the State Legislature.

Cite this section

Cal. Rev. & Tax. Code § 23740 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-4-exempt-corporations/article-2-taxation-of-business-income-of-certain-organizations/section-23740

Other sections in Article 2 - Taxation of Business Income of Certain Organizations

§ 23731§ 23732§ 23734§ 23735§ 23736§ 23736.1§ 23736.2§ 23736.3§ 23736.4§ 23737§ 23740§ 23741

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