Rev. & Tax. Code, § 61040 · Part 32. Individual Shared Responsibility Penalty

Rev. & Tax. Code, § 61040

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

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

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=61040.
Text hash: sha256 b61522285ef33821c64a7f16ef571af1b6f5693f89c30889968c43af61d606fd
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.