{"data":{"id":"us-ca/rtc-12431","jurisdiction":"us-ca","citation":"RTC § 12431","heading":"","body":"(a) The order or decision of the board upon a petition for redetermination of a deficiency assessment becomes final 30 days after service on the insurer or surplus line broker of a notice thereof, and any resulting deficiency assessment is due and payable at the time the order or decision becomes final.\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":"cff97ec573b61d7b8d4ccab411393aaadc413fa35853effa13989bd5f26c5a53","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12430","next":"us-ca/rtc-12432"},"notice":"GroundRules: Original legal text. Not legal advice."}