Revenue and Taxation Code § 17085.7

ARTICLE 2. Items Specifically Included in Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17085.7Official source ↗

Added by Stats. 1999, Ch. 931, Sec. 4. Effective October 10, 1999.

(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.