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 ↗

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.