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California · Through 2026-09-13

RTC § 12601

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 7. INSURANCE TAXATION [12001. - 13170.]
  4. CHAPTER 5. Payment and Collection [12601. - 12691.]
  5. ARTICLE 1. Generally [12601. - 12602.]

(a) Amounts of taxes, interest, and penalties not remitted to the commissioner with the original return of the insurer shall be payable to the Controller.

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

Collected 2026-09-14T05:56:33Z. Source file · JSON

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