California Revenue and Taxation Code

§ 12431

RTC § 12431 Effective Jun 27, 2013Div. 2 · Part 7 · Ch. 4 · Art. 3

Statute text

(a)The order or decision of the board upon a petition for redetermination of a deficiency assessment becomes final 30 days after service on the insurer or surplus line broker of a notice thereof, and any resulting deficiency assessment is due and payable at the time the order or decision becomes final.

(b)This section shall become operative on July 1, 2013.

Legislative history

Repealed (in Sec. 72) and added by Stats. 2013, Ch. 33, Sec. 73. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.