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 60703.
60703. Any person who acquires diesel fuel outside this state and uses the diesel fuel for the operation of a qualified motor vehicle within and without this state or the United States, is guilty of a misdemeanor punishable as provided in Section 60706 unless that person is an interstate user who holds a valid diesel […]
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 60704.
60704. Any person who makes, issues or signs a false or fraudulent claim for refund under this part is guilty of a misdemeanor punishable as provided in Section 60706. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
Section 61030.
61030. (a) The Franchise Tax Board may, in consultation with the Exchange, adopt regulations that are necessary and appropriate to implement this part. (b) It is the intent of the Legislature that, in construing this part, the regulations promulgated by under Section 5000A of the Internal Revenue Code as of December 15, 2017, notwithstanding the specified date […]
Section 60705.
60705. (a) Any person required to make, render, sign, or verify any return or report who makes any false or fraudulent return or report with intent to defeat or evade the determination of an amount due required by law to be made is guilty of a misdemeanor punishable as provided in Section 60706. (b) Any person who […]
Section 60706.
60706. Any violation of this part, except as otherwise provided, is a misdemeanor. Each offense shall be punished by a fine of not less than one thousand dollars ($1,000) nor more than five thousand dollars ($5,000), or by imprisonment in a county jail not exceeding six months, or by both fine and imprisonment in the […]