Rev. & Tax. Code, § 17215.1 · Article 6. Deductions

Rev. & Tax. Code, § 17215.1

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Section 220(f)(5) of the Internal Revenue Code, relating to rollover contributions, shall not apply.

Notes and commentary — not statutory text

History

Added by Stats. 2005, Ch. 691, Sec. 26.5. Effective October 7, 2005.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17215.1.
Text hash: sha256 bc3667f64178e270519436b097524b8f890cf9fb27fd4be4340be02ca5856a5b
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.