{"data":{"id":"us-ca/rtc-12304","jurisdiction":"us-ca","citation":"RTC § 12304","heading":"","body":"(a) Blank forms of returns shall be furnished by the commissioner on application, but failure to secure the form shall not relieve any insurer from making or filing a timely return.\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 4. Assessment and Effect of Tax [12301. - 12495.]","ARTICLE 1. Tax Returns and Initial Payments [12301. - 12307.]"],"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":"39f1c3c782dc5aae1d59751dd95ef1274fc3f186d380806d0c43a01abac82d04","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12303","next":"us-ca/rtc-12305"},"notice":"GroundRules: Original legal text. Not legal advice."}