Revenue and Taxation Code section 23701s

(a)

An employee-funded pension trust described in Section 501(c)(18) of the Internal Revenue Code, except as otherwise provided.

(b)

The last sentence in Section 501(c)(18) of the Internal Revenue Code, relating to excess contributions under Section 4979, shall not apply.

Source: Section 23701s, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23701s. (updated Oct. 7, 2005; accessed Jul. 6, 2026).

Up to date

Verified:
Jul. 6, 2026

§ 23701s's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23701s

Original Source: Section 23701s, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23701s. (last accessed May 12, 2025).