Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 7. INSURANCE TAXATION [12001 - 13170]
( Part 7 added by Stats. 1941, Ch. 113. ) CHAPTER 3. All Insurance Other Than Ocean Marine [12201 - 12260]
( Chapter 3 added by Stats. 1941, Ch. 113. ) ARTICLE 5. Prepayments [12251 - 12260]
( Article 5 repealed and added by Stats. 1969, Ch. 736. ) 12256.
All amounts paid under this article, other than penalties and interest, shall be allowed as a credit on the annual tax imposed by Section 28 of Article XIII of the California Constitution and this part.
(Amended by Stats. 1974, Ch. 311.)