Cal. Rev. & Tax. Code § 24612

Current through the 2023 Legislative Session.
Section 24612 - 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, shall not apply.

Ca. Rev. and Tax. Code § 24612

Added by Stats. 1992, Ch. 698, Sec. 22. Effective September 15, 1992.