{"data":{"id":"us-ca/rtc-17085.7","jurisdiction":"us-ca","citation":"RTC § 17085.7","heading":"","body":"(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.\n(b) This section shall apply to distributions after December 31, 1999.","path":["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.]"],"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":"e706d38d4f45bd487f0a5f34208d9e1f533cd506014cfbd1a67972c3e5dd8fe8","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17085","next":"us-ca/rtc-17086"},"notice":"GroundRules: Original legal text. Not legal advice."}