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BTLG Table of Contents > Sales and Use Tax Law > Chapter 2 > Section 6186

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 2. The Sales Tax

Article 5. Inclusion of Medi-Cal Managed Care Plans in Sales Tax*

Section 6186

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6186. Monthly capitation payments. A seller subject to the tax imposed pursuant to this article shall be assessed the amount the seller will be required to pay, but the seller shall not be required to pay the tax if the State Department of Health Care Services has not fulfilled its obligations to provide actuarially sound, monthly capitation payments to the seller, which are certified as actuarially sound by State Department of Health Care Services' actuaries or contracted actuaries.

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* Article 5 was added by Stats. 2013, Ch. 33 (SB 78), in effect June 27, 2013.