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HomeWelfare and Institutions CodeDiv. 4.5Ch. 15§ 4882 Federal Tax-Exempt Program Rules

§ 4882 Federal Tax-Exempt Program Rules

Welfare and Institutions Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 4882 Federal Tax-Exempt Program Rules

Key Takeaways

  • •The board makes rules to follow federal tax laws so people can get tax benefits.
  • •The board can make these rules quickly if there's an emergency.
  • •The rules must match what the federal government says about taxes.

Example

If you save money in a special account for college, the state wants to make sure you don’t pay extra taxes on it.

The board creates rules so your college savings account follows federal tax laws, meaning you won’t get taxed on that money.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 4882 Federal Tax-Exempt Program Rules

(a) The board shall adopt regulations as it deems necessary to implement this chapter consistent with the federal Internal Revenue Code and regulations issued pursuant to that code to ensure that this program meets all criteria for federal tax-exempt benefits. (b) The board may adopt regulations to implement this chapter as emergency regulations in accordance with the rulemaking provisions of the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code). The adoption of the regulations shall be deemed to be an emergency and necessary for the immediate preservation of the public peace, health and safety, or general welfare. (Added by Stats. 2015, Ch. 774, Sec. 7. (AB 449) Effective January 1, 2016.)

Last verified: January 23, 2026

Key Terms

adoptionbenefitshealthemergencyofferregulationsafetyimplement

Related Statutes

  • § 18900.95 Calfresh Error Rate Reduction
  • § 9745 Emergency Regulation Adoption Rules
  • § 14124.26 Drug Medi-Cal Program Rules
  • § 18978.8 Emergency Regulation Adoption
  • § 19755 Emergency Regulation Authority

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Welfare and Institutions Code. Section 4882.
View Official Source