California Revenue and Taxation Code

§ 13220

RTC § 13220 Effective Oct 11, 1993Div. 2 · Part 7.5

Statute text

(a)Every person subject to this part shall file with the Franchise Tax Board a return prescribed by the board on or before the first day of the third month following the close of the calendar quarter during which a taxable insurance contract took effect or was renewed.

(b)In accordance with forms and instructions, the tax, penalties, and interest imposed by this part shall be administered and enforced by the Franchise Tax Board as though they are taxes imposed under Part 10 (commencing with Section 17001). Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or any other applicable law shall apply for this purpose in the same manner and with the same force and effect as if the language of Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or the other applicable law is incorporated in full into this part, except to the extent that the provision is either inconsistent with a provision of this part, is not relevant to this part, or is otherwise provided for under this part.

(c)The following penalties shall apply, in lieu of those penalties provided under Part 10.2 (commencing with Section 18401):

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Legislative history

Added by Stats. 1993, Ch. 1142, Sec. 3. Effective October 11, 1993.