Cal. Rev. & Tax. Code § 17240

Current through the 2023 Legislative Session.

Section 17240 - Fee imposed by section 9008 of Affordable Care Act

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.

Ca. Rev. and Tax. Code § 17240

Added by Stats 2015 ch 359 (AB 154),s 13, eff. 9/30/2015, op. for taxable years beginning on or after 1/1/2015.