California Revenue and Taxation Code

§ 23712

RTC § 23712 Effective Jan 1, 2011Div. 2 · Part 11 · Ch. 4 · Art. 1

Section 530 of the Internal Revenue Code, relating to Coverdell education savings accounts, shall apply, except as otherwise provided.

(a)Section 530(a) of the Internal Revenue Code is modified as follows:

(1)By substituting the phrase “under Part 10 (commencing with Section 17001) and this part” for the phrase “under this subtitle.”

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Legislative history

Amended by Stats. 2010, Ch. 14, Sec. 61. (SB 401) Effective January 1, 2011.