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·Code RTC Revenue 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

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.

California § 17020.6. (17020.6. (Amended by Stats. 2010, Ch. 14, Sec. 2.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.