California Statutes
§ 12636.5. — 12636.5. (Repealed (in Sec. 105) and added by Stats. 2013, Ch. 33, Sec. 106.)
California § 12636.5.
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. 2.ARTICLE 2. Interest and Penalties
This text of California § 12636.5. (12636.5. (Repealed (in Sec. 105) and added by Stats. 2013, Ch. 33, Sec. 106.)) 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 § 12636.5. (2026).
Text
(a)Every payment on an insurer’s or surplus line broker’s delinquent annual tax shall be applied as follows:
(1)First, to any interest due on the tax.
(2)Second, to any penalty imposed by this part.
(3)The balance, if any, to the tax itself.
(b)This section shall become operative on July 1, 2013.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Repealed (in Sec. 105) and added by Stats. 2013, Ch. 33, Sec. 106. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.
Nearby Sections
2
Cite This Page — Counsel Stack
Bluebook (online)
California § 12636.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/12636.5..