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