California § 17020.6. 17020.6. (Amended by Stats. 2010, Ch. 14, Sec. 2.)

California Statutes

§ 17020.6. — 17020.6. (Amended by Stats. 2010, Ch. 14, Sec. 2.)

California § 17020.6.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 10.PART 10. PERSONAL INCOME TAX

Ch. 1.CHAPTER 1. General Provisions and Definitions

This text of California § 17020.6. (17020.6. (Amended by Stats. 2010, Ch. 14, Sec. 2.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Cal. Revenue and Taxation Code - RTC Code § 17020.6. (2026).

Text

For purposes of this part:

(a)Section 7702 of the Internal Revenue Code, relating to life insurance contracts, shall apply, except as otherwise provided.

(b)Section 7702A of the Internal Revenue Code, relating to modified endowment contract defined, shall apply, except as otherwise provided.

(c)

(1)Section 7702B of the Internal Revenue Code, relating to treatment of qualified long-term care insurance, shall apply, except as otherwise provided.

(2)The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 7702B of the Internal Revenue Code shall not apply.

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For purposes of this part:
(a)
Section 7702 of the Internal Revenue Code, relating to life insurance contracts, shall apply, except as otherwise provided.
(b)
Section 7702A of the Internal Revenue Code, relating to modified endowment contract defined, shall apply, except as otherwise provided.
(c)
(1)
Section 7702B of the Internal Revenue Code, relating to treatment of qualified long-term care insurance, shall apply, except as otherwise provided.
(2)
The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 7702B of the Internal Revenue Code shall not apply.