GroundRules
RTC § 12305
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 4. Assessment and Effect of Tax [12301. - 12495.]
- ARTICLE 1. Tax Returns and Initial Payments [12301. - 12307.]
(a) The insurer required to file a return shall deliver the return in duplicate, together with a remittance payable to the Controller, for the amount of tax computed and shown thereon, less any prepayments made pursuant to Article 5 (commencing with Section 12251) of Chapter 3 of this part, to the office of the commissioner.
(b) This section shall become operative on July 1, 2013.
Collected 2026-09-14T05:56:33Z. Source file · JSON