California Revenue and Taxation Code

§ 23701n

RTC § 23701n Effective Jan 1, 2001Div. 2 · Part 11 · Ch. 4 · Art. 1

(a)A supplemental unemployment compensation trust described in Section 501(c)(17) of the Internal Revenue Code, except as otherwise provided.

(b)The following references in Section 501(c)(17)(E) of the Internal Revenue Code shall be modified as follows:

(1)The phrase “under Section 23701” shall be substituted for the phrase “under subsection (a).”

…

Legislative history

Repealed and added by Stats. 2000, Ch. 252, Sec. 18. Effective January 1, 2001.