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DIVISION 2. OTHER TAXES 6001-60709›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 5. Deferred Compensation 17501-17510

§ 17509

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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

(Amended by Stats. 2003, Ch. 185, Sec. 12. Effective January 1, 2004.)

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California Revenue and Taxation Code

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