Chapter 4. Individual Shared Responsibility Penalty

• § 26000.61000. Individual Shared Responsibility Penalty — Definitions.
• § 26000.61005. Information Return Reporting.
• § 26000.61010. Imposition of the Individual Shared Responsibility Penalty.
• § 26000.61015. Indexing of Applicable Dollar Amount.
• § 26000.61020. Exemptions.
• § 26000.61023. Short Coverage Gaps.
• § 26000.61025. Collection of Penalty.