California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 7. INSURANCE TAXATION |
Chapter 4. Assessment and Effect of Tax |
ARTICLE 1. Tax Returns and Initial Payments |
Section 12303.
Latest version.
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(a) Every return required by this article to be filed with the commissioner shall be signed by the insurer or Medi-Cal managed care plan or an executive officer of the insurer or plan and shall be made under oath or contain a written declaration that it is made under penalty of perjury. A return of a foreign insurer may be signed and verified by its manager residing within this state. A return of an alien insurer may be signed and verified by the United States manager of the insurer.
(b) 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 As of January 1, 2015, this section shall be repealed.
(Repealed and added by Stats. 2013, Ch. 33, Sec. 36. 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 Repealed as of January 1, 2015, by its own provisions.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.)