California Statutes
§ 12260. — 12260. (Amended (as added by Stats. 2013, Ch. 33, Sec. 28) by Stats. 2014, Ch. 362, Sec. 8.)
California § 12260.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 7.PART 7. INSURANCE TAXATION
Ch. 3.CHAPTER 3. All Insurance Other Than Ocean Marine
Art. 5.ARTICLE 5. Prepayments
This text of California § 12260. (12260. (Amended (as added by Stats. 2013, Ch. 33, Sec. 28) by Stats. 2014, Ch. 362, Sec. 8.)) 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 § 12260. (2026).
Text
(a)Notwithstanding any other provision of this article, the commissioner may relieve an insurer of its obligation to make prepayments if the insurer establishes to the satisfaction of the commissioner that either the insurer has ceased to transact insurance in this state, or the insurer’s annual tax for the current year will be less than twenty thousand dollars ($20,000).
(b)This section shall become operative on July 1, 2013.
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Legislative History
Amended (as added by Stats. 2013, Ch. 33, Sec. 28) by Stats. 2014, Ch. 362, Sec. 8. (AB 2734) Effective January 1, 2015.
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Bluebook (online)
California § 12260., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/12260..