{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17085.7","citation":"Rev. & Tax. Code, § 17085.7","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3"},{"name":"ARTICLE 2. Items Specifically Included in Gross Income [17081. - 17091.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3/article-2"}],"history":"Added by Stats. 1999, Ch. 931, Sec. 4.   Effective October 10, 1999.","effective":"1999-10-10","html":"<p>(a) In the case of any distribution made on account of a notice to withhold (pursuant to Section <a href=\"/rtc/18670\">18670</a> or <a href=\"/rtc/18670.5\">18670.5</a>) on a qualified retirement plan, no additional tax shall be imposed in accordance with Section <a href=\"/rtc/72\">72</a>(t) of the Internal Revenue Code.</p><p>(b) This section shall apply to distributions after December 31, 1999.</p>","text":"(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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/items-specifically-included-in-gross-income-17085-7","source":"California Legislative Information bulk export (pubinfo)"}