Section 23701s.

Cal. Revenue and Taxation Code - RTC § 23701s.
in effect
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(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.

References

referencesCal. Revenue and Taxation Code - RTC § 501.
referencesCal. Revenue and Taxation Code - RTC § 4979.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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