(a) In the case of any distribution made on account of a notice to withhold (pursuant to Section 18670 or 18670.5) on a qualified retirement plan, no additional tax shall be imposed in accordance with Section 72(t) of the Internal Revenue Code.
(b) This section shall apply to distributions after December 31, 1999.
(Added by Stats. 1999, Ch. 931, Sec. 4. Effective October 10, 1999.)
Last modified: October 25, 2018