Revenue and Taxation Code section 61045

The Franchise Tax Board shall annually publish on its internet website all of the following information:

(a)

The number of applicable households paying the penalty and the average penalty amount by applicable household income level.

(b)

The number of applicable households paying the penalty in each county and statewide.

(c)

The total penalty amount collected.

(d)

The number and type of most commonly claimed exemptions.

(e)

The number and total penalty amounts collected under subdivision (j) of Section 61005.

Source: Section 61045, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=61045. (accessed Apr. 24, 2025).

61000
61001
61005
61010
61015
61020
61023
61025
61030
61035
61040
61045
61050

Last Updated

Apr. 24, 2025

§ 61045’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_61045

Original Source: Section 61045, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=61045. (last accessed Apr. 24, 2025).