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

§ 61040

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

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 or applications that can be given effect without the invalid provision or application.

(Added by Stats. 2019, Ch. 38, Sec. 42. (SB 78) Effective June 27, 2019.)

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California Revenue and Taxation Code

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