California Revenue and Taxation Code

§ 23045

RTC § 23045 Effective Jan 1, 2011Div. 2 · Part 11 · Ch. 1 · Art. 2

For purposes of this part:

(a)Section 7702 of the Internal Revenue Code, relating to life insurance contract defined, shall apply, except as otherwise provided.

(b)Section 7702A of the Internal Revenue Code, relating to modified endowment contract defined, shall apply, except as otherwise provided.

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Legislative history

Amended by Stats. 2010, Ch. 14, Sec. 55. (SB 401) Effective January 1, 2011.