California Revenue and Taxation Code

§ 17240

RTC § 17240 Effective Sep 30, 2015Div. 2 · Part 10 · Ch. 3 · Art. 6

Statute text

The fee imposed by Section 9008 of the Patient Protection and Affordable Care Act (Public Law 111-148), shall be considered a tax described in Section 275(a)(6) of the Internal Revenue Code.

Legislative history

Added by Stats. 2015, Ch. 359, Sec. 13. (AB 154) Effective September 30, 2015. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.