California Statutes
§ 12412. — 12412. (Repealed (in Sec. 48) and added by Stats. 2013, Ch. 33, Sec. 49.)
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. 2. ARTICLE 2. Initial Assessments
(a)Upon receipt of the duplicate copy of the return of an insurer the board shall initially assess the tax in accordance with the data as reported by the insurer on the return.
(b)This section shall become operative on July 1, 2013.
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California § 12412. (12412. (Repealed (in Sec. 48) and added by Stats. 2013, Ch. 33, Sec. 49.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Repealed (in Sec. 48) and added by Stats. 2013, Ch. 33, Sec. 49. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.