California Revenue and Taxation Code 12107 – Whenever in this part the date, April 1st, is used as the beginning …
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Whenever in this part the date, April 1st, is used as the beginning date for the computation of interest, attachment of penalties, or the fixing of periods of limitation, the date, June 15th, shall be substituted in lieu thereof with respect to taxes for ocean marine insurance.
(Added by Stats. 1969, Ch. 736.)
Terms Used In California Revenue and Taxation Code 12107
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.