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 2. Initial Assessments [12411 - 12414]
( Article 2 repealed (comm. with Section 12431) and added by Stats. 1961, Ch. 740. ) 12413.
(a) The board shall promptly transmit notice of its initial assessment to the commissioner and the Controller, and if the initial assessment differs from the amount computed by the insurer, notice shall also be given to the insurer.
(b) This section shall become operative on July 1, 2013.
(Repealed (in Sec. 51) and added by Stats. 2013, Ch. 33, Sec. 52. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)