(a) Blank forms of returns shall be furnished by the commissioner on application, but failure to secure the form shall not relieve any insurer from making or filing a timely return.

(b) This section shall become operative on July 1, 2013.

Terms Used In California Revenue and Taxation Code 12304

  • Insurer: as used in this part includes each of the following:

    California Revenue and Taxation Code 12003

(Repealed (in Sec. 39) and added by Stats. 2013, Ch. 33, Sec. 40. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)