California Code
DIVISION 2 - OTHER TAXES
PART 32 - Individual Shared Responsibility Penalty

Section 61000. - 61000. For the purposes of this part, the following definitions...

Section 61001. - 61001. For the purposes of this part, except as otherwise...

Section 61005. - 61005. (a) The Legislature finds and declares both of the...

Section 61010. - 61010. (a) A penalty in the amount determined under Section...

Section 61015. - 61015. (a) The amount of the Individual Shared Responsibility Penalty...

Section 61020. - 61020. An Individual Shared Responsibility Penalty shall not be imposed...

Section 61023. - 61023. An Individual Shared Responsibility Penalty shall not be imposed...

Section 61025. - 61025. (a) The Franchise Tax Board’s civil authority and procedures...

Section 61030. - 61030. (a) The Franchise Tax Board may, in consultation with...

Section 61035. - 61035. Moneys collected from the Individual Shared Responsibility Penalty shall...

Section 61040. - 61040. The provisions of this part are severable. If any...

Section 61045. - 61045. The Franchise Tax Board shall annually publish on its...

Section 61050. - 61050. (a) On or before March 1, 2022, and annually...