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71.83
(1) (ce)
Health savings accounts. Any person who is liable for a penalty
6for federal income tax purposes under section
223 (f) (4) of the Internal Revenue Code
7is liable for a penalty equal to 33 percent of that penalty. The department of revenue
1shall assess, levy, and collect the penalty under this paragraph as it assesses, levies,
2and collects taxes under this chapter.
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subchapter xvi
7
Internal revenue code update
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871.98 Internal Revenue Code update. The following federal laws, to the
9extent that they apply to the Internal Revenue Code, apply to this chapter:
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10(1) Health savings accounts. For taxable years beginning after December 31,
112004, section 1201 of P.L.
108-173, relating to health savings accounts.