California Statutes
§ 17131.5. — 17131.5. (Added by Stats. 2005, Ch. 691, Sec. 7.6.)
California·Code RTC Revenue 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. 3. ARTICLE 3. Items Specifically Excluded from Gross Income
Section 125(d)(2)(D) of the Internal Revenue Code, relating to the exception for health savings accounts, shall not apply.
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California § 17131.5. (17131.5. (Added by Stats. 2005, Ch. 691, Sec. 7.6.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2005, Ch. 691, Sec. 7.6. Effective October 7, 2005.