{"data":{"id":"us-ca/rtc-24612","jurisdiction":"us-ca","citation":"RTC § 24612","heading":"","body":"Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, shall not apply.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 12. Deferred Compensation, Etc. [24601. - 24612.]","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.]"],"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":"7092ef44714bae00e4594def6f56108748bb17c77885a3cd5ee416ca29fd7ced","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24611","next":"us-ca/rtc-24631"},"notice":"GroundRules: Original legal text. Not legal advice."}