Cal. Rev. & Tax. Code § 17509

Current through the 2023 Legislative Session.

Section 17509 - IRC Sections 413(b)(6) and 413(c)(5) not applicable

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

Ca. Rev. and Tax. Code § 17509

Amended by Stats 2003 ch 185 (AB 1743),s 12, eff. 1/1/2004.