Section 61045.
Cal. Revenue and Taxation Code - RTC § 61045.
in effectThe 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.
References
referencesCal. Revenue and Taxation Code - RTC § 61005.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026