{"code":"RTC","codeName":"Revenue and Taxation Code","section":"61035","citation":"Rev. & Tax. Code, § 61035","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 32. Individual Shared Responsibility Penalty [61000. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-32"}],"history":"Repealed and added by Stats. 2023, Ch. 42, Sec. 61.   (AB 118)   Effective July 10, 2023.","effective":"2023-07-10","html":"<p>Beginning July 1, 2023, and on July 1 annually thereafter, moneys collected from the Individual Shared Responsibility Penalty shall be deposited into the Health Care Affordability Reserve Fund.</p>","text":"Beginning July 1, 2023, and on July 1 annually thereafter, moneys collected from the Individual Shared Responsibility Penalty shall be deposited into the Health Care Affordability Reserve Fund.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/individual-shared-responsibility-penalty-61035","source":"California Legislative Information bulk export (pubinfo)"}