GroundRules
RTC § 17085.7
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 10. PERSONAL INCOME TAX [17001. - 18181.]
- CHAPTER 3. Computation of Taxable Income [17071. - 17307.]
- ARTICLE 2. Items Specifically Included in Gross Income [17081. - 17091.]
(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.
Collected 2026-09-14T05:56:33Z. Source file · JSON