Cal. Revenue and Taxation Code § 12421

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

Cite this

Citation: Cal. Revenue and Taxation Code § 12421, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920109
Permanent ID: ys:prov:920109@1
SHA-256: 8a92163e3d7e3cd2bbe3f1f9b6d449b75d6f964e8fb94bf9cc4938765f09b0fa

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

(a) As soon as practicable after an insurer’s or surplus line broker’s return is filed, the commissioner shall examine it, together with any information within his or her possession or that may come into his or her possession, and he or she shall determine the correct amount of tax of the insurer or surplus line broker. (b) This section shall become operative on July 1, 2013.