Revenue and Taxation Code § 23701p
‹ § 23701n§ 23701r ›Open in browserleginfo ↗23701p.
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.
(Added by Stats. 1967, Ch. 1709.)