California Legal Codes and Statutes

§ 17020.6

Amended by Stats. 2010, Ch. 14, Sec. 2. (SB 401) Effective January 1, 2011.

For purposes of this part:

(a)Section 7702 of the Internal Revenue Code, relating to life insurance contracts, 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.

Cite this section

Cal. Rev. & Tax. Code § 17020.6 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-1-general-provisions-and-definitions/section-17020.6

Other sections in Chapter 1 - General Provisions and Definitions

§ 17001§ 17002§ 17003§ 17004§ 17005§ 17006§ 17007§ 17008§ 17008.5§ 17009…§ 17035§ 17036§ 17037§ 17038§ 17039§ 17039.1§ 17039.2§ 17039.3§ 17039.4§ 17039.5

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.