California Statutes

§ 12305. — 12305. (Repealed (in Sec. 42) and added by Stats. 2013, Ch. 33, Sec. 43.)

California § 12305.
JurisdictionCalifornia
Code RTCRevenue 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

This text of California § 12305. (12305. (Repealed (in Sec. 42) and added by Stats. 2013, Ch. 33, Sec. 43.)) 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 § 12305. (2026).

Text

(a)The insurer required to file a return shall deliver the return in duplicate, together with a remittance payable to the Controller, for the amount of tax computed and shown thereon, less any prepayments made pursuant to Article 5 (commencing with Section 12251) of Chapter 3 of this part, to the office of the commissioner.
(b)This section shall become operative on July 1, 2013.

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Legislative History

Repealed (in Sec. 42) and added by Stats. 2013, Ch. 33, Sec. 43. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.
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California § 12305., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/12305..