California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 7. INSURANCE TAXATION |
Chapter 5. Payment and Collection |
ARTICLE 1. Generally |
Section 12601.
Latest version.
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(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.
(Repealed (in Sec. 90) and added by Stats. 2013, Ch. 33, Sec. 91. Effective June 27, 2013. Section operative July 1, 2013.)