{"data":{"id":"us-ca/rtc-17509","jurisdiction":"us-ca","citation":"RTC § 17509","heading":"","body":"Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, do not apply.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 5. Deferred Compensation [17501. - 17510.]"],"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":"6e268a706ebd214e9330902607ea0bd8547e5eaa662986cd5c9d469b5edf2d4d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17508.2","next":"us-ca/rtc-17509.5"},"notice":"GroundRules: Original legal text. Not legal advice."}