California Statutes
§ 24601. — 24601. (Amended by Stats. 2025, Ch. 231, Sec. 109.)
California § 24601.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 12.CHAPTER 12. Deferred Compensation, Etc.
Art. 1.ARTICLE 1. Adoption of Subchapter D of the Internal Revenue Code Relating to Deferred Compensation, etc.
This text of California § 24601. (24601. (Amended by Stats. 2025, Ch. 231, Sec. 109.)) 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 § 24601. (2026).
Text
(a)Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to deferred compensation, etc., shall apply, except as otherwise provided.
(b)Notwithstanding the date specified in paragraph (1) of subdivision (a) of Section 23051.5, Part I of Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to pension, profitsharing, stock bonus plans, etc., and Part III of Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to rules relating to minimum funding standards and benefit limitations, shall apply, except as otherwise provided, without regard to taxable year to the same extent as
applicable for federal income tax purposes.
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Legislative History
Amended by Stats. 2025, Ch. 231, Sec. 109. (SB 711) Effective October 1, 2025.
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California § 24601., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24601..