Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, do not apply.
Cal. Rev. & Tax. Code § 17509
Deferred Compensation
Amended by Stats. 2003, Ch. 185, Sec. 12
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.