Section 12301.

(a) The taxes imposed upon insurers by Section 28 of Article XIII of the California Constitution and this part, except with respect to taxes on ocean marine insurance and retaliatory taxes, are due and payable annually on or before April 1 of the year following the calendar year in which the insurer engaged in the business of insurance or transacted insurance in this state. The taxes imposed with respect to ocean marine insurance are due and payable on or before June 15 of that year.

(b) With respect to Medi-Cal managed care plans, the taxes imposed by Section 12201 shall be due and payable on or before April 1 of the year following the calendar year in which the plan contracted with the State Department of Health Care Services as described in Section 12009.

(c) This section shall be operative on July 1, 2012, and become inoperative on July 1, 2013. As of January 1, 2015, this section shall be repealed. A tax imposed by Section 28 of the California Constitution and this part shall continue to be due and payable until the tax is paid.

(Repealed and added by Stats. 2013, Ch. 33, Sec. 30. Effective June 27, 2013. Section operative as of July 1, 2012, by its own provisions. Inoperative July 1, 2013. Repealed as of January 1, 2015, by its own provisions. See later operative version added by Ch. 33.)