California Statutes
§ 17501.7. — 17501.7. (Added by Stats. 2002, Ch. 30, Sec. 2.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10. PART 10. PERSONAL INCOME TAX·Ch. 5. CHAPTER 5. Deferred Compensation
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.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 17501.7. (17501.7. (Added by Stats. 2002, Ch. 30, Sec. 2.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2002, Ch. 30, Sec. 2. Effective April 26, 2002. Applicable as provided in Sec. 4 of Ch. 30.