Revenue and Taxation Code § 24612

ARTICLE 2. Exceptions to Part I of Subchapter D of the Internal Revenue Code, Relating to Pension, Profit-Sharing, Stock Bonus Plans, etc.

Current as of September 28, 2026Rev. & Tax. Code, § 24612Official source ↗Ask about this

Added by Stats. 1992, Ch. 698, Sec. 22. Effective September 15, 1992.

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