California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 23045
Official textleginfo.legislature.ca.govlast amended
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.
# (c)
(1)Section 7702B of the Internal Revenue Code, relating to treatment of qualified long-term care insurance, shall apply, except as otherwise provided.
(2)The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 7702B of the Internal Revenue Code shall not apply.
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