{"data":{"id":"us-ca/rtc-12305","jurisdiction":"us-ca","citation":"RTC § 12305","heading":"","body":"(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.\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":"d3045b9d72514b85d95e370bfbfe07f7b99052296e9a2ec22326b2afe94ffe2f","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12304","next":"us-ca/rtc-12306"},"notice":"GroundRules: Original legal text. Not legal advice."}