Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 24612 — Exceptions to Part I of Subchapter D of the Internal Revenue Code, Relating to Pension, Profit-Sharing, Stock Bonus Plans, etc.

Cal. Rev. & Tax. Code § 24612

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1992-09-15
Current through
Nov 2, 2026 (California Legislative Counsel)

Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, shall not apply.

Citator

Cal. Rev. & Tax. Code § 24612 — Exceptions to Part I of Subchapter D of the Internal Revenue Code, Relating to Pension, Profit-Sharing, Stock Bonus Plans, etc. is in force in the current edition of the Code, and nothing recorded condemns it.

Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, shall not apply.