DIVISION 2. OTHER TAXES 6001-60709›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 2. Ocean Marine Insurance 12071-12107›ARTICLE 2. Basis of Tax for Ocean Marine Insurance 12101-12107

§ 12107

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.)

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California Revenue and Taxation Code

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