Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 7.: PART 7. INSURANCE TAXATION/Ch. 5.: CHAPTER 5. Payment and Collection/Art. 1.: ARTICLE 1. Generally/§ 12601.
California Statutes

§ 12601. — 12601. (Repealed (in Sec. 90) and added by Stats. 2013, Ch. 33, Sec. 91.)

California § 12601.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 7.PART 7. INSURANCE TAXATION
Ch. 5.CHAPTER 5. Payment and Collection
Art. 1.ARTICLE 1. Generally

This text of California § 12601. (12601. (Repealed (in Sec. 90) and added by Stats. 2013, Ch. 33, Sec. 91.)) 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 § 12601. (2026).

Text

(a)Amounts of taxes, interest, and penalties not remitted to the commissioner with the original return of the insurer shall be payable to the Controller.
(b)This section shall become operative on July 1, 2013.

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Legislative History

Repealed (in Sec. 90) and added by Stats. 2013, Ch. 33, Sec. 91. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.
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Bluebook (online)
California § 12601., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/12601..