(a)In the case of any distribution made on account of a…#
(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…#
(b) This section shall apply to distributions after December 31, 1999.
(Added by Stats. 1999, Ch. 931, Sec. 4. Effective October 10, 1999.)