Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17085.7 — Items Specifically Included in Gross Income
Cal. Rev. & Tax. Code § 17085.7
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1999-10-10
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) In the case of any distribution made on account of a notice to withhold (pursuant to Section 18670 or 18670.5) on a qualified retirement plan, no additional tax shall be imposed in accordance with Section 72(t) of the Internal Revenue Code.
Citator
Cal. Rev. & Tax. Code § 17085.7 — Items Specifically Included in Gross Income is in force in the current edition of the Code, and nothing recorded condemns it.
(a) In the case of any distribution made on account of a notice to withhold (pursuant to Section 18670 or 18670.5) on a qualified retirement plan, no additional tax shall be imposed in accordance with Section 72(t) of the Internal Revenue Code.
(b) This section shall apply to distributions after December 31, 1999.