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.
Cal. Rev. & Tax. Code § 17240
Deductions
Added by Stats. 2015, Ch. 359, Sec. 13
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.