California Revenue and Taxation Code 12305 – (a) The insurer required to file a return shall deliver the …
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(a) The insurer required to file a return shall deliver the return in duplicate, together with a remittance payable to the Controller, for the amount of tax computed and shown thereon, less any prepayments made pursuant to Article 5 (commencing with Section 12251) of Chapter 3 of this part, to the office of the commissioner.
(b) This section shall become operative on July 1, 2013.
Terms Used In California Revenue and Taxation Code 12305
- 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(Repealed (in Sec. 42) and added by Stats. 2013, Ch. 33, Sec. 43. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)