Section 23736.2.

Cal. Revenue and Taxation Code - RTC § 23736.2.
in effect
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An organization described in Section 23701d which is subject to the provisions of this article, except those specified in Sections 23736, shall not be exempt from taxation under Article 1 of this chapter if it has engaged in a prohibited transaction after January 1, 1951; and an organization described in Section 23701n which is subject to the provisions of this article shall not be exempt from taxation under Article 1 of this chapter if it has engaged in a prohibited transaction after December 31, 1960.

References

referencesCal. Revenue and Taxation Code - RTC § 23701d.
referencesCal. Revenue and Taxation Code - RTC § 23736.
referencesCal. Revenue and Taxation Code - RTC § 23701n.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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