DIVISION 2. OTHER TAXES 6001-61050›PART 32. Individual Shared Responsibility Penalty 61000-61050

§ 61035

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Beginning July 1, 2023, and on July 1 annually thereafter, moneys collected from the Individual Shared Responsibility Penalty shall be deposited into the Health Care Affordability Reserve Fund.

(Repealed and added by Stats. 2023, Ch. 42, Sec. 61. (AB 118) Effective July 10, 2023.)

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California Revenue and Taxation Code

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