California Revenue and Taxation Code
§ 12412
RTC § 12412 Effective Jun 27, 2013Div. 2 · Part 7 · Ch. 4 · Art. 2
Statute text
View on leginfo.ca.gov(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.
Legislative history
Repealed (in Sec. 48) and added by Stats. 2013, Ch. 33, Sec. 49. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.