§ 12301. — 12301. (Repealed (in Sec. 30) and added by Stats. 2013, Ch. 33, Sec. 31.)

California § 12301.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 7.: PART 7. INSURANCE TAXATION
• Ch. 4.: CHAPTER 4. Assessment and Effect of Tax
• Art. 1.: ARTICLE 1. Tax Returns and Initial Payments

Text

(a)
The taxes imposed upon insurers by Section 28 of Article XIII of the California Constitution and this part, except with respect to taxes on ocean marine insurance and retaliatory taxes, are due and payable annually on or before April 1 of the year following the calendar year in which the insurer engaged in the business of insurance or transacted insurance in this state. The taxes imposed with
respect to ocean marine insurance are due and payable on or before June 15 of that year.
(b)
This section shall become operative on July 1, 2013.

Legislative History

Repealed (in Sec. 30) and added by Stats. 2013, Ch. 33, Sec. 31. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.