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Cal. Revenue and Taxation Code § 12307

Cal. Revenue and Taxation Code § 12307

California · California Revenue and Taxation Code · Status: effective · Effective 2013-06-27

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Cal. Revenue and Taxation Code § 12307, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920102
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(a) Any insurer that is granted an extension shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from April 1 until the date of payment. (b) This section shall become operative on July 1, 2013.