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Cal. Revenue and Taxation Code § 12412

Cal. Revenue and Taxation Code § 12412

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

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Cal. Revenue and Taxation Code § 12412, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920105
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(a) Upon receipt of the duplicate copy of the return of an insurer the board shall initially assess the tax in accordance with the data as reported by the insurer on the return. (b) This section shall become operative on July 1, 2013.