{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17509","citation":"Rev. & Tax. Code, § 17509","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 5. Deferred Compensation [17501. - 17510.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-5"}],"history":"Amended by Stats. 2003, Ch. 185, Sec. 12.   Effective January 1, 2004.","effective":"2004-01-01","html":"<p>Sections <a href=\"/rtc/413\">413</a>(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, do not apply.</p>","text":"Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, do not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deferred-compensation-17509","source":"California Legislative Information bulk export (pubinfo)"}