Rev. & Tax. Code, § 17501.7 · Chapter 5. Deferred Compensation
Rev. & Tax. Code, § 17501.7
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The amendments made by Section 647 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) to the following provisions of the Internal Revenue Code shall apply for purposes of this part, Part 10.2 (commencing with Section 18401), and Part 11 (commencing with Section 23001), with respect to trustee-to-trustee transfers after December 31, 2001, except as otherwise provided:
(a) Section 403, relating to taxation of employee annuities.
(b) Section 457, relating to deferred compensation plans of state and local governments and tax-exempt organizations.
Notes and commentary — not statutory text
History
Added by Stats. 2002, Ch. 30, Sec. 2. Effective April 26, 2002. Applicable as provided in Sec. 4 of Ch. 30.
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§ionNum=17501.7.
- Text hash
- sha256 395580e4e3e122393beb92ee76520d0ee9d1834e0e83d5591d7bce64cd043865
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- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 403Printed as Section 403
- Rev. & Tax. Code, § 457Printed as Section 457
- Rev. & Tax. Code, div. 2, pt. 10.2ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWSPrinted as Part 10.2 (commencing with Section 18401)
- Rev. & Tax. Code, div. 2, pt. 11CORPORATION TAX LAWPrinted as Part 11 (commencing with Section 23001)
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.