§ 12433. — 12433. (Repealed (in Sec. 75) and added by Stats. 2013, Ch. 33, Sec. 76.)

California § 12433.

• 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. 3.: ARTICLE 3. Deficiency Assessments

Text

(a)
If before the expiration of the time prescribed in Section 12432 for giving of a notice of deficiency assessment the insurer or surplus line broker has consented in writing to the giving of the notice after that time, the notice may be given at any time prior to the expiration of the time agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the
expiration of the period previously agreed upon.
(b)
This section shall become operative on July 1, 2013.

Legislative History

Repealed (in Sec. 75) and added by Stats. 2013, Ch. 33, Sec. 76. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.