§ 12303. — 12303. (Repealed (in Sec. 36) and added by Stats. 2013, Ch. 33, Sec. 37.)

California § 12303.

• 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)
Every return required by this article to be filed with the commissioner shall be signed by the insurer or an executive officer of the insurer and shall be made under oath or contain a written declaration that it is made under penalty of perjury. A return of a foreign insurer may be signed and verified by its manager residing within this state. A return of an alien insurer may be signed and verified
by the United States manager of the insurer.
(b)
This section shall become operative on July 1, 2013.

Legislative History

Repealed (in Sec. 36) and added by Stats. 2013, Ch. 33, Sec. 37. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.