California Revenue and Taxation Code 61045 – The Franchise Tax Board shall annually publish on its internet …
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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.
Terms Used In California Revenue and Taxation Code 61045
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes city and county. See California Revenue and Taxation Code 15
(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.
(Added by Stats. 2019, Ch. 38, Sec. 42. (SB 78) Effective June 27, 2019.)