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California Revenue And Taxation Code — Other Taxes — All Insurance Other Than Ocean Marine — Basis Of Tax For Medi-Cal Managed Care Plans — "Total operating revenue" defined

Current through the 2016 Legislative Session

For purposes of this article, "total operating revenue" means all amounts received by a Medi-Cal managed care plan in premium or capitation payments for the coverage or provision of all health care services, including, but not limited to, Medi-Cal services. Total operating revenue shall not include amounts received by a Medi-Cal managed care plan pursuant to a subcontract with a Medi-Cal managed care plan to provide health care services to Medi-Cal beneficiaries.

Ca. Rev. and Tax. Code § 12241
Added by Stats 2013 ch 33 (SB 78),s 10, eff. 6/27/2013.
Added by Stats 2009 ch 157 (AB 1422),s 10, eff. 9/22/2009.