{"data":{"id":"us-ca/rtc-12412","jurisdiction":"us-ca","citation":"RTC § 12412","heading":"","body":"(a) Upon receipt of the duplicate copy of the return of an insurer the board shall initially assess the tax in accordance with the data as reported by the insurer on the 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 2. Initial Assessments [12411. - 12414.]"],"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":"3e5e7fc74dbe4f4cb19252139f60aa96467b8843799251b7094272292ca16d17","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12411","next":"us-ca/rtc-12413"},"notice":"GroundRules: Original legal text. Not legal advice."}