Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 32.: PART 32. Individual Shared Responsibility Penalty/§ 61045.
California Statutes

§ 61045. — 61045. (Added by Stats. 2019, Ch. 38, Sec. 42.)

California § 61045.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 32.PART 32. Individual Shared Responsibility Penalty

This text of California § 61045. (61045. (Added by Stats. 2019, Ch. 38, Sec. 42.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 61045. (2026).

Text

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.

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Legislative History

Added by Stats. 2019, Ch. 38, Sec. 42. (SB 78) Effective June 27, 2019.
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Bluebook (online)
California § 61045., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/61045..