{"data":{"id":"us-ca/rtc-12413","jurisdiction":"us-ca","citation":"RTC § 12413","heading":"","body":"(a) The board shall promptly transmit notice of its initial assessment to the commissioner and the Controller, and if the initial assessment differs from the amount computed by the insurer, notice shall also be given to the insurer.\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":"3881e01d992ec399111aca922821238df540b052b43a77be9fba45685bbd65f2","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12412","next":"us-ca/rtc-12414"},"notice":"GroundRules: Original legal text. Not legal advice."}