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August 21, 1996
Securities and Exchange Commission
Attention: Document Control - EDGAR
450 Fifth Street, N.W.
Washington, D.C. 20549-1004
Re: Rule 24f-2 Notice for
IDS California Tax-Exempt Trust
SEC File No. 33-5103/811-4646
Commissioners:
[i] In accordance with the provisions of Rule
24f-2, IDS California Tax-Exempt Trust
hereby files its Rule 24f-2 Notice for the
fiscal year ended June 30, 1996 ("Fiscal Year").
[ii] Amount of securities registered other than
under 24f-2 which were unsold at the beginning
of the fiscal year.* $24,209,489
[iii] Amount of securities registered during the fiscal
year other than under 24f-2.** $0
[iv] Amount of securities sold during the fiscal
year.*** $374,707
[v] Amount of securities sold pursuant to 24f-2. $0
[vi] Fee $0 / 2900 $0.00
* 4,409,743 shares x $5.49 on August 19, 1996
** 0 shares x $5.49 on August 19, 1996
*** Sales of $39,720,877 minus redemptions of $39,346,170
Enclosed please find an opinion of counsel.
If there are any questions, please contact the undersigned.
Very truly yours,
IDS CALIFORNIA TAX-EXEMPT TRUST
Leslie L. Ogg
Vice President, General Counsel and Secretary
LLO/CW/rdh
Enclosures<PAGE>
EXHIBIT INDEX
(b) (10) OPINION OF COUNSEL
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August 21, 1996
IDS California Tax-Exempt Trust
IDS Tower 10
Minneapolis, Minnesota 55440-0010
Gentlemen:
I have examined the Agreement and Declaration of Trust and the By-
Laws of the Trust and all necessary certificates, permits, minute
books, documents and records of the Trust, and the applicable
statutes of the State of Massachusetts, and it is my opinion:
(a) That the Trust is a business trust duly organized and
existing under the laws of the State of Massachusetts with
unlimited shares of beneficial interest, all of $.01 par
value, that such shares may be issued as full or fractional
shares and that on June 30, 1996, 46,713,408 shares were
issued and outstanding;
(b) That all such authorized shares are, under the laws of the
State of Massachusetts, redeemable as provided in the
Agreement of Declaration of Trust;
(c) That the Trust registered on August 13, 1987 an indefinite
number of shares pursuant to Rule 24f-2 and is herewith
filing a Rule 24f-2 Notice covering the shares sold during
its Fiscal Period ended June 30, 1996; and
(d) That shares which were sold at not less than their par value
and in accordance with applicable federal and state
securities laws were legally issued, fully paid and
nonassessable.
I hereby consent that the foregoing opinion may be used in
connection with the Rule 24f-2 Notice.
Very truly yours,
Leslie L. Ogg
Attorney at Law
901 S. Marquette Ave., Suite 2810
Minneapolis, Minnesota 55402-3268
