PART 32. Individual Shared Responsibility Penalty [61000. - 61050.]
Part 32 added by Stats. 2019, Ch. 38, Sec. 42.
§§ 61000–61050 · 13 sections
- § 61000 For the purposes of this part, the following definitions shall apply: (a) “Applicable entity” means the following: (1) A carrier licensed or otherwise…
- § 61001 For the purposes of this part, except as otherwise provided, the determination of whether an individual is an employee shall be governed by Article 1.5…
- § 61005 (a) The Legislature finds and declares both of the following: (1) The reporting requirement provided for in this section is necessary for the successful…
- § 61010 (a) A penalty in the amount determined under Section 61015 shall be imposed on a responsible individual for a failure by the responsible individual, the…
- § 61015 (a) The amount of the Individual Shared Responsibility Penalty imposed on a responsible individual for a taxable year with respect to the failures described in…
- § 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)…
- § 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…
- § 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…
- § 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…
- § 61035 Beginning July 1, 2023, and on July 1 annually thereafter, moneys collected from the Individual Shared Responsibility Penalty shall be deposited into the…
- § 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…
- § 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…
- § 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…