§ 12631 (a) Any insurer that fails to pay any tax, except a tax …
§ 12631.5 (a) If the department finds, taking into account all facts and …
§ 12632 (a) An insurer that fails to pay any deficiency assessment when …
§ 12633 When a deficiency assessment is made on the basis of a proposal …
§ 12634 When a deficiency assessment is made on the basis of a proposal …
§ 12635 If any part of a deficiency for which a deficiency assessment is made …
§ 12636 (a) If the board finds that an insurer’s failure to make a …
§ 12636.5 (a) Every payment on an insurer’s or surplus line broker’s …
§ 12637 If the board finds that a person’s failure to make a timely return or …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 7 > Chapter 5 > Article 2 - Interest and Penalties

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Fraud: Intentional deception resulting in injury to another.
  • Insurer: as used in this part includes each of the following:

    California Revenue and Taxation Code 12003

  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19