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 3. Deficiency Assessments [12421 - 12435]
( Article 3 repealed (comm. with Section 12462) and added by Stats. 1961, Ch. 740. ) 12427.
(a) The board shall promptly notify the insurer or surplus line broker of a deficiency assessment made against the insurer or surplus line broker.
(b) This section shall become operative on July 1, 2013.
(Repealed (in Sec. 63) and added by Stats. 2013, Ch. 33, Sec. 64. (SB 78) Effective June 27, 2013. Section operative July 1, 2013.)