{"code":"GOV","codeName":"Government Code","section":"75103.3","citation":"Gov. Code, § 75103.3","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 8. THE ORGANIZATION AND GOVERNMENT OF COURTS [68070. - 77655.]","url":"https://blackletter.si/government-code/title-8"},{"name":"CHAPTER 11. Judges’ Retirement Law [75000. - 75111.]","url":"https://blackletter.si/government-code/title-8/chapter-11"},{"name":"ARTICLE 6. Judges’ Retirement Fund [75100. - 75111.]","url":"https://blackletter.si/government-code/title-8/chapter-11/article-6"}],"history":"Added by Stats. 1985, Ch. 524, Sec. 4.   Effective September 9, 1985.","effective":"1985-09-09","html":"<p>Notwithstanding any other provision of law, the state and the county may pick up, for the sole purpose of deferring income taxes thereon, as authorized by Section 414(h)(2) of the Internal Revenue Code (26 U.S.C.A. Sec. 414(h)(2)) and Section <a href=\"/rtc/17501\">17501</a> of the Revenue and Taxation Code, all of the normal contributions required to be deducted under Sections <a href=\"/gov/75102\">75102</a> to <a href=\"/gov/75103\">75103</a>, inclusive, and paid into the Judges’ Retirement Fund. The payments shall be reported as employer-paid normal contributions and shall be credited to the judge’s account.</p><p>Nothing in this section shall be construed to limit the authority of the state or the county to periodically eliminate the pickup by the state of all of the normal contributions required to be paid by a judge, as authorized by this section.</p><p>This section shall not affect the computation of a judge’s retirement allowance.</p>","text":"Notwithstanding any other provision of law, the state and the county may pick up, for the sole purpose of deferring income taxes thereon, as authorized by Section 414(h)(2) of the Internal Revenue Code (26 U.S.C.A. Sec. 414(h)(2)) and Section 17501 of the Revenue and Taxation Code, all of the normal contributions required to be deducted under Sections 75102 to 75103, inclusive, and paid into the Judges’ Retirement Fund. The payments shall be reported as employer-paid normal contributions and shall be credited to the judge’s account. Nothing in this section shall be construed to limit the authority of the state or the county to periodically eliminate the pickup by the state of all of the normal contributions required to be paid by a judge, as authorized by this section. This section shall not affect the computation of a judge’s retirement allowance.","otherVersions":[],"url":"https://blackletter.si/government-code/judges-retirement-fund-75103-3","source":"California Legislative Information bulk export (pubinfo)"}