{"data":{"id":"us-ca/rtc-12253","jurisdiction":"us-ca","citation":"RTC § 12253","heading":"","body":"(a) Each insurer required to make prepayments shall remit them on or before each of the dates of April 1, June 1, September 1, and December 1 of the current calendar year. Remittances for prepayments shall be made payable to the Controller and shall be delivered to the office of the commissioner, accompanied by a prepayment form prescribed by the commissioner.\n(b) This section shall become operative on July 1, 2013.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 7. INSURANCE TAXATION [12001. - 13170.]","CHAPTER 3. All Insurance Other Than Ocean Marine [12201. - 12260.]","ARTICLE 5. Prepayments [12251. - 12260.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"73268a4bb8bea8d32920fb14e0d66c1c0c510e35206d5df9aef85a46c211f0c6","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12251","next":"us-ca/rtc-12254"},"notice":"GroundRules: Original legal text. Not legal advice."}