There is a newer version
of
this Section
2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 32 - Individual Shared Responsibility Penalty
Section 61045.
Universal Citation: CA Rev & Tax Code § 61045 (2020)
61045.
The Franchise Tax Board shall annually publish on its internet website all of the following information:
(a) The number of applicable households paying the penalty and the average penalty amount by applicable household income level.
(b) The number of applicable households paying the penalty in each county and statewide.
(c) The total penalty amount collected.
(d) The number and type of most commonly claimed exemptions.
(e) The number and total penalty amounts collected under subdivision (j) of Section 61005.
(Added by Stats. 2019, Ch. 38, Sec. 42. (SB 78) Effective June 27, 2019.)
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
