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.­ (updated Jun. 27, 2019; accessed Jun. 26, 2026).

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Verified:
Jun. 26, 2026

§ 61045's source at ca​.gov