Cal. Revenue and Taxation Code - RTC § 12240. Section 12240.
In the case of a Medi-Cal managed care plan, the basis of the tax is, in respect to each year, total operating revenue.
ARTICLE 4. Basis of Tax for Medi-Cal Managed Care Plans [12240. - 12242.]
Cal. Revenue and Taxation Code - RTC 4.
in effectCal. Revenue and Taxation Code - RTC § 12241. Section 12241.
For purposes of this article, “total operating revenue” means all amounts received by a Medi-Cal managed care plan in premium or capitation payments for the coverage or provision of all health care services, including, but not limited to, Medi-Cal services. Total operating revenue shall not include amounts received by a Medi-Cal managed care plan pursuant to a subcontract with a Medi-Cal managed care plan to provide health
care services to Medi-Cal beneficiaries.
Cal. Revenue and Taxation Code - RTC § 12242. Section 12242.
This article shall be operative on July 1, 2012.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026