{"data":{"id":"us-ca/rtc-12601","jurisdiction":"us-ca","citation":"RTC § 12601","heading":"","body":"(a) Amounts of taxes, interest, and penalties not remitted to the commissioner with the original return of the insurer shall be payable to the Controller.\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 5. Payment and Collection [12601. - 12691.]","ARTICLE 1. Generally [12601. - 12602.]"],"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":"251b3bb3db41568b44cb9e643110703dab260f7802cd8feecf6f98e3c312d933","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12495","next":"us-ca/rtc-12602"},"notice":"GroundRules: Original legal text. Not legal advice."}