California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 61023
An Individual Shared Responsibility Penalty shall not be imposed with respect to an applicable household member for a month if the last day of the month occurred during a period in which the applicable household member did not maintain minimum essential coverage for a continuous period of three months or less.
# (a)
The length of a continuous period shall be determined without regard to the calendar years in which months in that period occur.
# (b)
If a continuous period is greater than the period allowed under this subdivision, an exception shall not be provided under this subdivision for any month in the period.
# (c)
If there is more than one continuous period described in this subdivision covering months in a calendar year, the exception provided by this subdivision shall only apply to months in the first of those periods.
# (d)
The Franchise Tax Board may prescribe rules for the collection of the penalty imposed by this section in cases where continuous periods include months in more than one taxable year.
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