GroundRules
RTC § 12107
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 7. INSURANCE TAXATION [12001. - 13170.]
- CHAPTER 2. Ocean Marine Insurance [12071. - 12107.]
- ARTICLE 2. Basis of Tax for Ocean Marine Insurance [12101. - 12107.]
Whenever in this part the date, April 1st, is used as the beginning date for the computation of interest, attachment of penalties, or the fixing of periods of limitation, the date, June 15th, shall be substituted in lieu thereof with respect to taxes for ocean marine insurance.
Collected 2026-09-14T05:56:33Z. Source file · JSON