BlackletterCalifornia law

Revenue and Taxation Code § 17509

CHAPTER 5. Deferred Compensation

Current as of September 28, 2026Rev. & Tax. Code, § 17509Official source ↗

Amended by Stats. 2003, Ch. 185, Sec. 12. Effective January 1, 2004.

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