{"data":{"id":"us-ca/rtc-61040","jurisdiction":"us-ca","citation":"RTC § 61040","heading":"","body":"The provisions of this part are severable. If any provision of this part or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 32. Individual Shared Responsibility Penalty [61000. - 61050.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"b61522285ef33821c64a7f16ef571af1b6f5693f89c30889968c43af61d606fd","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-61035","next":"us-ca/rtc-61045"},"notice":"GroundRules: Original legal text. Not legal advice."}