Chapter 4. Individual Shared Responsibility Penalty
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 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.
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