California Revenue and Taxation Code

§ 61025

RTC § 61025 Effective Jun 27, 2019Div. 2 · Part 32

Statute text

(a)The Franchise Tax Board’s civil authority and procedures for purposes of compliance with notice and other due process requirements imposed by law to collect income taxes shall be applicable to the collection of the Individual Shared Responsibility Penalty.

(b)The Individual Shared Responsibility Penalty shall be paid upon notice and demand by the Franchise Tax Board, and shall be assessed and collected pursuant to Part 10.2 (commencing with Section 18401), except as follows:

(1)If an applicable individual fails to timely pay the Individual Shared Responsibility Penalty, the applicable individual shall not be subject to a criminal prosecution or penalty with respect to that failure.

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Legislative history

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