California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 23740
Official textleginfo.legislature.ca.govlast amended
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.
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