California Revenue & Taxation Code Cal. Rev. & Tax. Code § 17240 Official textleginfo.legislature.ca.govlast amended Sep 30, 2015SharePrintCopy citation 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. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous17230Next ›17241 Nearby sections (25 sections)17207.817208.1172091721517215.417215.117220172221722417225172281723017240172411725017250.117250.517250.217255172561725717257.417257.21726017269Full table of contents →