{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24612","citation":"Rev. & Tax. Code, § 24612","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 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 12. Deferred Compensation, Etc. [24601. - 24612.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-12"},{"name":"ARTICLE 2. Exceptions to Part I of Subchapter D of the Internal Revenue Code, Relating to Pension, Profit-Sharing, Stock Bonus Plans, etc. [24611. - 24612.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-12/article-2"}],"history":"Added by Stats. 1992, Ch. 698, Sec. 22.   Effective September 15, 1992.","effective":"1992-09-15","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, shall not apply.</p>","text":"Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exceptions-to-part-i-of-subchapter-d-of-the-internal-revenue-24612","source":"California Legislative Information bulk export (pubinfo)"}