California Revenue and Taxation Code 12253 – (a) Each insurer required to make prepayments shall remit them …
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(a) Each insurer required to make prepayments shall remit them on or before each of the dates of April 1, June 1, September 1, and December 1 of the current calendar year. Remittances for prepayments shall be made payable to the Controller and shall be delivered to the office of the commissioner, accompanied by a prepayment form prescribed by the commissioner.
(b) This section shall become operative on July 1, 2013.
Terms Used In California Revenue and Taxation Code 12253
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- Insurer: as used in this part includes each of the following:
California Revenue and Taxation Code 12003
(Repealed (in Sec. 15) and added by Stats. 2013, Ch. 33, Sec. 16. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)