California Statutes
§ 12107. — 12107. (Added by Stats. 1969, Ch. 736.)
California § 12107.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 7.PART 7. INSURANCE TAXATION
Ch. 2.CHAPTER 2. Ocean Marine Insurance
Art. 2.ARTICLE 2. Basis of Tax for Ocean Marine Insurance
This text of California § 12107. (12107. (Added by Stats. 1969, Ch. 736.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 12107. (2026).
Text
Whenever in this part the date, April 1st, is used as the beginning date for the computation of interest, attachment of penalties, or the fixing of periods of limitation, the date, June 15th, shall be substituted in lieu thereof with respect to taxes for ocean marine insurance.
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Legislative History
Added by Stats. 1969, Ch. 736.
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California § 12107., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/12107..