Section 6186 Of Article 5. Inclusion Of Medi-cal Managed Care Plans In Sales Tax From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 2. >> Article 5.

. 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.