Section 61035.
61035. Moneys collected from the Individual Shared Responsibility Penalty shall be deposited into the General Fund. (Added by Stats. 2019, Ch. 38, Sec. 42. (SB 78) Effective June 27, 2019.)
Section 61040.
61040. The provisions of this part are severable. If any provision of this part or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application. (Added by Stats. 2019, Ch. 38, Sec. 42. (SB 78) Effective June 27, 2019.)
Section 61045.
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 […]
Section 61050.
61050. (a) On or before March 1, 2022, and annually on or before March 1 thereafter, the Franchise Tax Board shall report to the Legislature on information regarding this part and Title 24 (commencing with Section 100700) and Title 25 (commencing with Section 100800) of the Government Code, including all of the following: (1) The total number […]
Section 61020.
61020. An Individual Shared Responsibility Penalty shall not be imposed on a responsible individual for a month in which any of the following circumstances apply: (a) If the responsible individual’s required contribution, determined on an annual basis, for coverage for the month exceeds 8.3 percent of that responsible individual’s applicable household income for the taxable year. […]
Section 60706.1.
60706.1. In addition to the fine or imprisonment, or both, each person convicted under Section 60706 shall pay, in the court’s discretion, up to two dollars ($2) for each gallon of diesel fuel, or portion thereof, knowingly removed, entered, blended, or delivered into a fuel tank, or possessed, kept, stored, or retained for the purpose […]
Section 61023.
61023. An Individual Shared Responsibility Penalty shall not be imposed with respect to an applicable household member for a month if the last day of the month occurred during a period in which the applicable household member did not maintain minimum essential coverage for a continuous period of three months or less. (a) The length of […]
Section 60707.
60707. Notwithstanding any other provision of this part, any person who willfully evades or attempts in any manner to evade or defeat the payment of the tax imposed by this part is guilty of a felony when the amount of tax liability aggregates twenty-five thousand dollars ($25,000) or more in any 12-consecutive-month period. Each offense […]
Section 61025.
61025. (a) The Franchise Tax Board’s civil authority and procedures for purposes of compliance with notice and other due process requirements imposed by law to collect income taxes shall be applicable to the collection of the Individual Shared Responsibility Penalty. (b) The Individual Shared Responsibility Penalty shall be paid upon notice and demand by the Franchise Tax […]
Section 60707.1.
60707.1. In addition to the fine or imprisonment, or both, each person convicted under Section 60707 shall pay, in the court’s discretion, up to two dollars ($2) for each gallon of diesel fuel, or portion thereof, knowingly removed, entered, blended, or delivered into a fuel tank, or possessed, kept, stored, or retained for the purpose […]