California Statutes
§ 17085.7. — 17085.7. (Added by Stats. 1999, Ch. 931, Sec. 4.)
California § 17085.7.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 3.CHAPTER 3. Computation of Taxable Income
Art. 2.ARTICLE 2. Items Specifically Included in Gross Income
This text of California § 17085.7. (17085.7. (Added by Stats. 1999, Ch. 931, Sec. 4.)) 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.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 17085.7. (2026).
Text
(a)In the case of any distribution made on account of a notice to withhold (pursuant to Section 18670 or 18670.5) on a qualified retirement plan, no additional tax shall be imposed in accordance with Section 72(t) of the Internal Revenue Code.
(b)This section shall apply to distributions after December 31, 1999.
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Legislative History
Added by Stats. 1999, Ch. 931, Sec. 4. Effective October 10, 1999.
Nearby Sections
2
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