California Statutes
§ 12431. — 12431. (Repealed (in Sec. 72) and added by Stats. 2013, Ch. 33, Sec. 73.)
California § 12431.
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. 3.ARTICLE 3. Deficiency Assessments
This text of California § 12431. (12431. (Repealed (in Sec. 72) and added by Stats. 2013, Ch. 33, Sec. 73.)) 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 § 12431. (2026).
Text
(a)The order or decision of the board upon a petition for redetermination of a deficiency assessment becomes final 30 days after service on the insurer or surplus line broker of a notice thereof, and any resulting deficiency assessment is due and payable at the time the order or decision becomes final.
(b)This section shall become
operative on July 1, 2013.
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Legislative History
Repealed (in Sec. 72) and added by Stats. 2013, Ch. 33, Sec. 73. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.
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Bluebook (online)
California § 12431., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/12431..