§ 61000 For the purposes of this part, the following definitions shall …
§ 61001 For the purposes of this part, except as otherwise provided, the …
§ 61005 (a) The Legislature finds and declares both of the …
§ 61010 (a) A penalty in the amount determined under Section 61015 shall …
§ 61015 (a) The amount of the Individual Shared Responsibility Penalty …
§ 61020 An Individual Shared Responsibility Penalty shall not be imposed on a …
§ 61023 An Individual Shared Responsibility Penalty shall not be imposed with …
§ 61025 (a) The Franchise Tax Board’s civil authority and procedures for …
§ 61030 (a) The Franchise Tax Board may, in consultation with the …
§ 61035 Beginning July 1, 2023, and on July 1 annually thereafter, moneys …
§ 61040 The provisions of this part are severable. If any provision of this …
§ 61045 The Franchise Tax Board shall annually publish on its internet …
§ 61050 (a) On or before March 1, 2022, and annually on or before March …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 32 - Individual Shared Responsibility Penalty

  • ammunition: includes , but is not limited to, any bullet, cartridge, magazine, clip, speed loader, autoloader, ammunition feeding device, or projectile capable of being fired from a firearm with a deadly consequence. See California Penal Code 16150
  • application to purchase: means either of the following:

    California Penal Code 16190

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • book: signifies the recordation of an arrest in official police records, and the taking by the police of fingerprints and photographs of the person arrested, or any of these acts following an arrest. See California Penal Code 7
  • Commissioner: means any county agricultural commissioner. See California Food and Agricultural Code 26
  • county: includes "city and county". See California Penal Code 7
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Department: means the Department of Food and Agriculture. See California Food and Agricultural Code 32
  • Dependent: A person dependent for support upon another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • firearm: includes the frame or receiver of the weapon, including both a completed frame or receiver, or a firearm precursor part:

    California Penal Code 16520

  • firearm safety device: means a device other than a gun safe that locks and is designed to prevent children and unauthorized users from firing a firearm. See California Penal Code 16540
  • Fraud: Intentional deception resulting in injury to another.
  • gun safe: means a locking container that fully contains and secures one or more firearms, and that meets the standards for gun safes adopted pursuant to Section 23650. See California Penal Code 16610
  • handgun: means any pistol, revolver, or firearm capable of being concealed upon the person. See California Penal Code 16640
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • license: shall include a permit or a certificate issued by a state agency. See California Penal Code 23
  • long-gun safe: means a locking container designed to fully contain and secure a rifle or shotgun, which has a locking system consisting of either a mechanical combination lock or an electronic combination lock that has at least 1,000 possible unique combinations consisting of a minimum of three numbers, letters, or symbols per combination, and is not listed on the roster maintained pursuant to Section 23655. See California Penal Code 16870
  • peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
  • person: includes a corporation as well as a natural person. See California Penal Code 7
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Person: means any individual, partnership, association, corporation, limited liability company, or any organized group of persons whether incorporated or not. See California Food and Agricultural Code 38
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • safety: is a utomatically applied by the pistol, this feature shall not be defeated. See California Penal Code 31900
  • Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
  • wholesaler: means any person who is licensed as a dealer pursuant to Chapter 44 (commencing with Section 921) of Title 18 of the United States Code and the regulations issued pursuant thereto, who sells, transfers, or assigns firearms, or parts of firearms, to persons who are licensed as manufacturers, importers, or gunsmiths pursuant to Chapter 44 (commencing with Section 921) of Title 18 of the United States Code, or persons licensed pursuant to Sections 26700 to 26915, inclusive, and includes persons who receive finished parts of firearms and assemble them into completed or partially completed firearms in furtherance of that purpose. See California Penal Code 17340
  • will: includes codicil. See California Penal Code 7