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California · Through 2026-09-13

RTC § 24612

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 11. CORPORATION TAX LAW [23001. - 25141.]
  4. CHAPTER 12. Deferred Compensation, Etc. [24601. - 24612.]
  5. ARTICLE 2. Exceptions to Part I of Subchapter D of the Internal Revenue Code, Relating to Pension, Profit-Sharing, Stock Bonus Plans, etc. [24611. - 24612.]

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

Collected 2026-09-14T05:56:33Z. Source file · JSON

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