Section 17240.

Cal. Revenue and Taxation Code - RTC § 17240.
in effect
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The fee imposed by Section 9008 of the Patient Protection and Affordable Care Act (Public Law 111-148), shall be considered a tax described in Section 275(a)(6) of the Internal Revenue Code.

References

referencesCal. Revenue and Taxation Code - RTC § 9008.
referencesCal. Revenue and Taxation Code - RTC § 275.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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