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California Code, Revenue and Taxation Code - RTC § 23740

Current as of January 01, 2025 | Updated by Findlaw Staff

Section 4911 of the Internal Revenue Code,  1 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.

1 Internal Revenue Code sections are in Title 26 of U.S.C.A.
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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 23740 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-23740/

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