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 4. Assessment and Effect of Tax [12301 - 12495]
( Heading of Chapter 4 amended by Stats. 1961, Ch. 740. ) ARTICLE 1. Tax Returns and Initial Payments [12301 - 12307]
( Article 1 repealed (comm. with Section 12402) and added by Stats. 1961, Ch. 740. ) 12305.
(a) The insurer required to file a return shall deliver the return in duplicate, together with a remittance payable to the Controller, for the amount of tax computed and shown thereon, less any prepayments made pursuant to Article 5 (commencing with Section 12251) of Chapter 3 of this part, to the office of the commissioner.
(b) This
section shall become operative on July 1, 2013.
(Repealed (in Sec. 42) and added by Stats. 2013, Ch. 33, Sec. 43. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)