{"data":{"id":"us-ca/rtc-12427","jurisdiction":"us-ca","citation":"RTC § 12427","heading":"","body":"(a) The board shall promptly notify the insurer or surplus line broker of a deficiency assessment made against the insurer or surplus line broker.\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 3. Deficiency Assessments [12421. - 12435.]"],"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":"b15dbbdfb6f46d1d51a6434773ee6acc96df38061b5774e2eb995f3285b84cd4","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12426","next":"us-ca/rtc-12428"},"notice":"GroundRules: Original legal text. Not legal advice."}