Cal. RTC § 23701p
This is the official text of Cal. RTC § 23701p, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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.
Status: in_force · Read it on the official government site
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