Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, shall not apply.
(Added by Stats. 1992, Ch. 698, Sec. 22. Effective September 15, 1992.)
Section 24612
Rev. & Tax. Code § 24612, under Exceptions to Part I of Subchapter D of the Internal Revenue Code, Relating to Pension, Profit-Sharing, Stock Bonus Plans, etc..
Rev. & Tax. Code § 24612