Article 4. Basis Of Tax For Medi-cal Managed Care Plans of California Revenue And Taxation Code >> Division 2. >> Part 7. >> Chapter 3. >> Article 4.

In the case of a Medi-Cal managed care plan, the basis of the tax is, in respect to each year, total operating revenue.

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.

This article shall be operative on July 1, 2012.