California Revenue and Taxation Code 17509 – Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, …
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Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, do not apply.
(Amended by Stats. 2003, Ch. 185, Sec. 12. Effective January 1, 2004.)