§ 17085.7
53 words·~1 min read·
/ca/revenue-and-taxation-code/17085-7·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In the case of any distribution made on account of a notice to withhold (pursuant to Section 18670 or 18670.5) on a qualified retirement plan, no additional tax shall be imposed in accordance with Section 72(t) of the Internal Revenue Code.
(b)This section shall apply to distributions after December 31, 1999.