Section 24612.

Cal. Revenue and Taxation Code - RTC § 24612.
in effect
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Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, shall not apply.

References

referencesCal. Revenue and Taxation Code - RTC § 413.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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