California § 17501.7. 17501.7. (Added by Stats. 2002, Ch. 30, Sec. 2.)

California Statutes

§ 17501.7. — 17501.7. (Added by Stats. 2002, Ch. 30, Sec. 2.)

California § 17501.7.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 10.PART 10. PERSONAL INCOME TAX

Ch. 5.CHAPTER 5. Deferred Compensation

This text of California § 17501.7. (17501.7. (Added by Stats. 2002, Ch. 30, 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.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 17501.7. (2026).

Text

The amendments made by Section 647 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) to the following provisions of the Internal Revenue Code shall apply for purposes of this part, Part 10.2 (commencing with Section 18401), and Part 11 (commencing with Section 23001), with respect to trustee-to-trustee transfers after December 31, 2001, except as otherwise provided:

(a)Section 403, relating to taxation of employee annuities.

(b)Section 457, relating to deferred compensation plans of state and local governments and tax-exempt organizations.

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The amendments made by Section 647 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) to the following provisions of the Internal Revenue Code shall apply for purposes of this part, Part 10.2 (commencing with Section 18401), and Part 11 (commencing with Section 23001), with respect to trustee-to-trustee transfers after December 31, 2001, except as otherwise provided:
(a)
Section 403, relating to taxation of employee annuities.
(b)
Section 457, relating to deferred compensation plans of state and local governments and tax-exempt organizations.

Legislative History

Added by Stats. 2002, Ch. 30, Sec. 2. Effective April 26, 2002. Applicable as provided in Sec. 4 of Ch. 30.

Nearby Sections

4

§ 17501.

17501. (Amended by Stats. 2025, Ch. 231, Sec. 50.)

§ 17501.5.

17501.5. (Added by Stats. 2002, Ch. 30, Sec. 1.)

§ 17501.7.

17501.7. (Added by Stats. 2002, Ch. 30, Sec. 2.)

§ 17501.8.

17501.8. (Added by Stats. 2025, Ch. 231, Sec. 51.)

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