DIVISION 2. OTHER TAXES 6001-60709›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 3. All Insurance Other Than Ocean Marine 12201-12260›ARTICLE 5. Prepayments 12251-12260
§ 12256
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
All amounts paid under this article, other than penalties and interest, shall be allowed as a credit on the annual tax imposed by Section 28 of Article XIII of the California Constitution and this part.
(Amended by Stats. 1974, Ch. 311.)
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