Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 61045 — Individual Shared Responsibility Penalty
Cal. Rev. & Tax. Code § 61045
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2019-06-27
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The Franchise Tax Board shall annually publish on its internet website all of the following information:
Citator
Cal. Rev. & Tax. Code § 61045 — Individual Shared Responsibility Penalty is in force in the current edition of the Code, and nothing recorded condemns it.
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.