California Code of Regulations
Title 18 - Public Revenues
Division 3 - Franchise Tax Board
Chapter 4 - Individual Shared Responsibility Penalty
- Section 26000.61000 - Individual Shared Responsibility Penalty - Definitions
- Section 26000.61005 - Information Return Reporting
- Section 26000.61010 - Imposition of the Individual Shared Responsibility Penalty
- Section 26000.61015 - Indexing of Applicable Dollar Amount
- Section 26000.61020 - Exemptions
- Section 26000.61023 - Short Coverage Gaps
- Section 26000.61025 - Collection of Penalty
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