reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 13561 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 6 - Refunds|Section 13561.

13561.  An application for the refund shall be made to the Controller within one year after the date the federal estate tax has been finally determined.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13562 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 6 - Refunds|Section 13562.

13562.  On proof satisfactory that the applicant is entitled to a refund, the Controller shall draw his or her warrant upon the Treasurer in favor of the person who paid the tax in the amount erroneously paid, and the Treasurer shall refund that amount.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13563 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 6 - Refunds|Section 13563.

13563.  (a) For purposes of determining interest on overpayments for periods beginning before July 1, 2002, interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Sections 6621(a)(1) and 6622 of the Internal Revenue Code.(b) For purposes of determining interest on overpayments for periods beginning on or after July 1, 2002, interest shall be allowed and paid upon any overpayment of tax due under this part at the lesser of the following:(1) Five percent.(2) The bond equivalent rate of 13-week United States Treasury bills, determined as follows:(A) The bond equivalent rate of 13-week United States Treasury bills established at the first auction held during the month of January shall be utilized for determining the appropriate rate for the following July 1 to December 31, inclusive.(B) The bond equivalent rate of 13-week United States Treasury bills established at the first auction held during the month of July shall be utilized for determining the appropriate rate for the following January 1 to June 30, inclusive.(c) For purposes of subdivision (b), in computing the amount of any interest required to be paid by the state, that interest shall be computed as simple interest, not compound interest. That interest shall be allowed from the date on which payment would have become delinquent, if not paid, or the date of actual payment, whichever is later in time, to the date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the Controller.(Amended by Stats. 2003, Ch. 697, Sec. 5. Effective January 1, 2004.)
CA Rev & Tax Code § 14301 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 10 - Disposition of Proceeds|Section 14301.

14301.  All taxes and other money collected under this part and received by the Treasurer shall be deposited in the State Treasury to the credit of the Estate Tax Fund, which fund is hereby created.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 14302 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 10 - Disposition of Proceeds|Section 14302.

14302.  The money in the Estate Tax Fund is hereby appropriated as follows:(a) To pay the refunds authorized by this part and by Part 9.5 (commencing with Section 16700).(b) The balance of the money in the fund shall, on order of the Controller, be transferred to the unappropriated surplus in the State General Fund.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 16700 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 1 - Definitions|Section 16700.

16700.  This part is known as the “Generation Skipping Transfer Tax Law.”(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16701 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 1 - Definitions|Section 16701.

16701.  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16702 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 1 - Definitions|Section 16702.

16702.  “Generation-skipping transfer” includes every transfer subject to the tax imposed under Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended, where the original transferor is a resident of the State of California at the date of original transfer, or the property transferred is real or personal property in California.(Amended by Stats. 1987, Ch. 1138, Sec. 2. Effective September 25, 1987.)
CA Rev & Tax Code § 16703 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 1 - Definitions|Section 16703.

16703.  “Original transferor” means any grantor, donor, trustor or testator who by grant, gift, trust or will makes a transfer of real or personal property that results in a federal generation skipping transfer tax under applicable provisions of the Internal Revenue Code.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16704 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 1 - Definitions|Section 16704.

16704.  “Federal generation-skipping transfer tax” means the tax imposed by Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended.(Amended by Stats. 1987, Ch. 1138, Sec. 3. Effective September 25, 1987.)
CA Rev & Tax Code § 16950 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 8 - Disposition of Proceeds|Section 16950.

16950.  All money due under this part shall be paid to the Controller by remittance payable to the State Treasurer. The amounts received shall be deposited, after clearance of remittance, in the State Treasury to the credit of the Estate Tax Fund.(Amended by Stats. 1983, Ch. 407, Sec. 6.)
CA Rev & Tax Code § 17001 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17001.

17001.  This part is known and may be cited as the “Personal Income Tax Law.”(Repealed and added by Stats. 1955, Ch. 939.)
CA Rev & Tax Code § 17002 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17002.

17002.  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Repealed and added by Stats. 1955, Ch. 939.)
CA Rev & Tax Code § 17003 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17003.

17003.  “Franchise Tax Board” means the Franchise Tax Board described in Part 10, Division 3, Title 2 of the Government Code. “Board” means the State Board of Equalization.(Repealed and added by Stats. 1955, Ch. 939.)
CA Rev & Tax Code § 17004 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17004.

17004.  “Taxpayer” includes any individual, fiduciary, estate, or trust subject to any tax imposed by this part or any partnership.(Amended by Stats. 1996, Ch. 952, Sec. 2. Effective January 1, 1997.)
CA Rev & Tax Code § 17005 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17005.

17005.  “Individual” means a natural person.(Repealed and added by Stats. 1955, Ch. 939.)
CA Rev & Tax Code § 17006 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17006.

17006.  “Fiduciary” means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any person, estate or trust.(Repealed and added by Stats. 1955, Ch. 939.)
CA Rev & Tax Code § 17007 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17007.

17007.  “Person” includes individuals, fiduciaries, partnerships, limited liability companies, and corporations.(Amended by Stats. 1994, Ch. 1200, Sec. 51. Effective September 30, 1994.)
CA Rev & Tax Code § 17008 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17008.

17008.  “Partnership” includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this part, a trust or estate or a corporation.“Partner” includes a member in such a syndicate, group, pool, joint venture, or organization.A person shall be recognized as a partner for income purposes if he owns a capital interest in a partnership in which capital is a material income-producing factor, whether or not such interest was derived by purchase or gift from any other person.(Repealed and added by Stats. 1955, Ch. 939.)
CA Rev & Tax Code § 17008.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17008.5.

17008.5.  Section 7704 of the Internal Revenue Code, relating to certain publicly traded partnerships treated as corporations, shall apply, except as otherwise provided.(a) Section 7704(a) of the Internal Revenue Code shall not apply to an electing 1987 partnership, as defined in Section 23038.5, which is subject to the tax imposed by Section 23038.5.(b) The amendment made to this section by Chapter 611 of the Statutes of 1997 shall apply to taxable years beginning on or after January 1, 1998.(c) Section 7704(d) of the Internal Revenue Code, relating to qualifying income, shall apply, except as otherwise provided, without regard to taxable year to the same extent as applicable for federal income tax purposes.(d) The amendment to this section by the act amending this subdivision shall apply to taxable years beginning on or after January 1, 2010.(Amended by Stats. 2010, Ch. 14, Sec. 1. (SB 401) Effective January 1, 2011. Applicable from January 1, 2010, as provided in subd. (d).)
CA Rev & Tax Code § 17009 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17009.

17009.  “Corporation” includes joint stock companies or associations (including nonprofit associations that perform services, borrow money or own property, and business trusts or other business entities taxable as a corporation under regulations of the Franchise Tax Board) and insurance companies. “Corporation” also includes a trust organized and operated exclusively for purposes contained in Section 23701d.(Amended by Stats. 1997, Ch. 608, Sec. 1. Effective October 3, 1997.)
CA Rev & Tax Code § 17010 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17010.

17010.  “Taxable year” means the calendar year or the fiscal year upon the basis of which the taxable income is computed under this part. If no fiscal year has been established, “taxable year” means the calendar year.“Taxable year” means, in the case of a return made for a fractional part of a year under this part or under regulations prescribed by the Franchise Tax Board, the period for which the return is made.(Repealed and added by Stats. 1955, Ch. 939.)
CA Rev & Tax Code § 17011 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17011.

17011.  “Fiscal year” means an accounting period of 12 months ending on the last day of any month other than December.(Repealed and added by Stats. 1955, Ch. 939.)
CA Rev & Tax Code § 17012 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17012.

17012.  “Paid or incurred” and “paid or accrued” shall be construed according to the method of accounting upon the basis of which the taxable income is computed under this part.(Repealed and added by Stats. 1955, Ch. 939.)
CA Rev & Tax Code § 17014 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17014.

17014.  (a) “Resident” includes:(1) Every individual who is in this state for other than a temporary or transitory purpose.(2) Every individual domiciled in this state who is outside the state for a temporary or transitory purpose.(b) Any individual (and spouse) who is domiciled in this state shall be considered outside this state for a temporary or transitory purpose while that individual:(1) Holds an elective office of the government of the United States, or(2) Is employed on the staff of an elective officer in the legislative branch of the government of the United States as described in paragraph (1), or(3) Holds an appointive office in the executive branch of the government of the United States (other than the armed forces of the United States or career appointees in the United States Foreign Service) if the appointment to that office was by the President of the United States and subject to confirmation by the Senate of the United States and whose tenure of office is at the pleasure of the President of the United States.(c) Any individual who is a resident of this state continues to be a resident even though temporarily absent from the state.(d) For any taxable year beginning on or after January 1, 1994, any individual domiciled in this state who is absent from the state for an uninterrupted period of at least 546 consecutive days under an employment-related contract shall be considered outside this state for other than a temporary or transitory purpose.(1)For purposes of this subdivision, returns to this state, totaling in the aggregate not more than 45 days during a taxable year, shall be disregarded.(2)This subdivision shall not apply to any individual, including any spouse described in paragraph (3), who has income from stocks, bonds, notes, or other intangible personal property in excess of two hundred thousand dollars ($200,000) in any taxable year in which the employment-related contract is in effect. In the case of an individual who is married, this paragraph shall be applied to the income of each spouse separately.(3)Any spouse who is absent from the state for an uninterrupted period of at least 546 consecutive days to accompany a spouse who, under this subdivision, is considered outside this state for other than a temporary or transitory purpose shall, for purposes of this subdivision, also be considered outside this state for other than a temporary or transitory purpose.(4) This subdivision shall not apply to any individual if the principal purpose of the individual’s absence from this state is to avoid any tax imposed by this part.(Amended by Stats. 1994, Ch. 1243, Sec. 4. Effective September 30, 1994.)
CA Rev & Tax Code § 17015 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17015.

17015.  “Nonresident” means every individual other than a resident.(Repealed and added by Stats. 1955, Ch. 939.)
CA Rev & Tax Code § 17015.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17015.5.

17015.5.  For purposes of Part 10.2 (commencing with Section 18401) and this part, the term “part-year resident” means a taxpayer who meets both of the following conditions during the same taxable year.(a) Is a resident of this state during a portion of the taxable year.(b) Is a nonresident of this state during a portion of the taxable year.(Added by Stats. 2001, Ch. 920, Sec. 1. Effective January 1, 2002.)
CA Rev & Tax Code § 17016 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17016.

17016.  Every individual who spends in the aggregate more than nine months of the taxable year within this State shall be presumed to be a resident. The presumption may be overcome by satisfactory evidence that the individual is in the State for a temporary or transitory purpose.(Repealed and added by Stats. 1955, Ch. 939.)
CA Rev & Tax Code § 17017 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17017.

17017.  “United States,” when used in a geographical sense, includes the states, the District of Columbia, and the possessions of the United States.(Amended by Stats. 1961, Ch. 537.)
CA Rev & Tax Code § 17018 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17018.

17018.  “State” includes the District of Columbia, and the possessions of the United States.(Amended by Stats. 1961, Ch. 537.)
CA Rev & Tax Code § 17019 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17019.

17019.  “Foreign country” means any jurisdiction other than one embraced within the United States.(Repealed and added by Stats. 1955, Ch. 939.)
CA Rev & Tax Code § 17020 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17020.

17020.  “Trade or business” includes the performance of the functions of a public office.(Repealed and added by Stats. 1955, Ch. 939.)
CA Rev & Tax Code § 17020.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17020.1.

17020.1.  For purposes of this part, the term “substituted basis property” has the same meaning given that term by Section 7701(a)(42) of the Internal Revenue Code.(Added by Stats. 1987, Ch. 1138, Sec. 5. Effective September 25, 1987. Applicable to taxable years beginning on or after January 1, 1987, by Sec. 189 of Ch. 1138.)
CA Rev & Tax Code § 17020.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17020.2.

17020.2.  For purposes of this part, the term “transferred basis property” has the same meaning given that term by Section 7701(a)(43) of the Internal Revenue Code, except that reference to Subtitle A shall instead be a reference to this part.(Added by Stats. 1987, Ch. 1138, Sec. 6. Effective September 25, 1987. Applicable to taxable years beginning on or after January 1, 1987, by Sec. 189 of Ch. 1138.)
CA Rev & Tax Code § 17020.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17020.3.

17020.3.  For purposes of this part, the term “exchanged basis property” has the same meaning given that term by Section 7701(a)(44) of the Internal Revenue Code, except that reference to Subtitle A shall instead be a reference to this part.(Added by Stats. 1987, Ch. 1138, Sec. 7. Effective September 25, 1987. Applicable to taxable years beginning on or after January 1, 1987, by Sec. 189 of Ch. 1138.)
CA Rev & Tax Code § 17020.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17020.4.

17020.4.  For purposes of this part, the term “nonrecognition transaction” has the same meaning given that term by Section 7701(a)(45) of the Internal Revenue Code, except that reference to Subtitle A shall instead be a reference to this part.(Added by Stats. 1987, Ch. 1138, Sec. 8. Effective September 25, 1987. Applicable to taxable years beginning on or after January 1, 1987, by Sec. 189 of Ch. 1138.)
CA Rev & Tax Code § 17020.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17020.5.

17020.5.  For purposes of this part, in determining the amount of gain or loss (or deemed gain or loss) with respect to any property, Section 7701(g) of the Internal Revenue Code, relating to nonrecourse indebtedness, applies, except as otherwise provided.(Amended by Stats. 2003, Ch. 185, Sec. 5. Effective January 1, 2004.)
CA Rev & Tax Code § 17020.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17020.6.

17020.6.  For purposes of this part:(a) Section 7702 of the Internal Revenue Code, relating to life insurance contracts, shall apply, except as otherwise provided.(b) Section 7702A of the Internal Revenue Code, relating to modified endowment contract defined, shall apply, except as otherwise provided.(c) (1) Section 7702B of the Internal Revenue Code, relating to treatment of qualified long-term care insurance, shall apply, except as otherwise provided.(2) The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 7702B of the Internal Revenue Code shall not apply.(Amended by Stats. 2010, Ch. 14, Sec. 2. (SB 401) Effective January 1, 2011.)
CA Rev & Tax Code § 17020.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17020.7.

17020.7.  Section 7701(a)(46) of the Internal Revenue Code, relating to determination of whether there is a collective bargaining agreement, shall apply, except as otherwise provided.(Amended by Stats. 1993, Ch. 877, Sec. 2. Effective October 6, 1993.)
CA Rev & Tax Code § 17020.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17020.8.

17020.8.  Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providing services, etc., shall apply, except as otherwise provided.(Amended by Stats. 1993, Ch. 877, Sec. 3. Effective October 6, 1993.)
CA Rev & Tax Code § 17020.9 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17020.9.

17020.9.  For purposes of this part, the term “domestic building and loan association” has the same meaning given that term by Section 7701(a)(19) of the Internal Revenue Code.(Added by Stats. 1987, Ch. 1138, Sec. 9. Effective September 25, 1987. Applicable to taxable years beginning on or after January 1, 1987, by Sec. 189 of Ch. 1138.)