{"code":"RTC","codeName":"Revenue and Taxation Code","section":"61040","citation":"Rev. & Tax. Code, § 61040","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":"Added by Stats. 2019, Ch. 38, Sec. 42.   (SB 78)   Effective June 27, 2019.","effective":"2019-06-27","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/individual-shared-responsibility-penalty-61040","source":"California Legislative Information bulk export (pubinfo)"}