Versions of s. 146.3(11)(b)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2015-06-23 to present available View Source

the taxpayer who was the annuitant under the fund before it became an amended fund shall, in computing the taxpayer’s income for the taxation year that includes that day, include as income received out of the fund at that time an amount equal to the fair market value of all the property held in connection with the fund immediately before that time.

Full text

the taxpayer who was the annuitant under the fund before it became an amended fund shall, in computing the taxpayer’s income for the taxation year that includes that day, include as income received out of the fund at that time an amount equal to the fair market value of all the property held in connection with the fund immediately before that time.
2004-08-31 to 2015-06-23 View Source

the taxpayer who was the annuitant under the fund before it became an amended fund shall, in computing the taxpayer’s income for the taxation year that includes that day, include as income received out of the fund at that time an amount equal to the fair market value of all the property held in connection with the fund immediately before that time.