ARTICLE 6. Continuation of Managed Care Organization Provider Tax

Article 6 added November 5, 2024, by initiative Proposition 35, Sec. 1.

§§ 14199.123–14199.127 · 5 sections

• § 14199.123 Continued Imposition of Tax (a) It is the intent of the people of the State of California to permanently continue in existence a managed care organization…
• § 14199.124 Implementation of Tax (a) In implementing the tax imposed by subdivision (b) of Section 14199.123, the department shall adhere to all of the following: (1) The…
• § 14199.125 Tax Computation and Collection (a) Before each applicable calendar year or years, the department shall compute the annual tax liability for each taxpayer…
• § 14199.126 Limits on Tax Amounts (a) Notwithstanding any other provision of this chapter or any other law, and except as provided in subdivisions (b) and (c), the tax…
• § 14199.127 Operation (a) This article shall be inoperative during any portion of a calendar year for which the department does not obtain the necessary federal approvals…