{"data":{"id":"us-ca/gov-31899.1","jurisdiction":"us-ca","citation":"GOV § 31899.1","heading":"","body":"(a) The definitions in Chapter 3 (commencing with Section 31450) of this part shall apply to this chapter.\n(b) The term “Internal Revenue Code” includes all regulations, revenue rulings, notices, and revenue procedures issued by the Internal Revenue Service.","path":["Government Code - GOV","TITLE 3. GOVERNMENT OF COUNTIES [23000. - 33205.]","DIVISION 4. EMPLOYEES [31000. - 33017.]","PART 3. RETIREMENT SYSTEMS [31200. - 33017.]","CHAPTER 3.9. Internal Revenue Code County Compliance and Replacement Benefits Program [31899. - 31899.9.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"5b95a984ef23e98d88d94ac751d4323a146919fc7fb388c953fbac2b641a08b7","source_id":"us-ca","stale":false,"prev":"us-ca/gov-31899","next":"us-ca/gov-31899.2"},"notice":"GroundRules: Original legal text. Not legal advice."}