Revenue and Taxation Code § 17509
‹ § 17508.2§ 17509.5 ›Open in browserleginfo ↗17509.
Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, do not apply.
(Amended by Stats. 2003, Ch. 185, Sec. 12. Effective January 1, 2004.)